§ Mr. Liddallasked the Parliamentary Secretary to the Ministry of Food, whether, in view of the difficulty which farmers are experiencing in obtaining road haulage, he will take action to facilitate the use of their own tractors for this purpose?
§ Sir K. WoodI have been asked to reply. Yes, Sir. I propose to reduce from 9d. to 1d. a gallon the effective rate of duty payable on heavy hydrocarbon oils supplied for use in tractors licensed 473W under the conditions laid down in paragraph 4 (d) of the Second Schedule to the Finance Act 1920 as amended by Part II of the Seventh Schedule to the Finance Act 1933. These conditions permit the use on roads of tractors so licensed to haul, without limit of destination, the produce of or articles required for the farm of the person in whose name the tractor is registered. This change will involve legislation, and the necessary provision will be included in next year's Finance Bill; but in view of the urgency of facilitating the use of tractors for road haulage in connection with current farming operations, I have felt justified in making the change immediately in anticipation of Parliamentary sanction. Accordingly, the reduced rate of duty will apply to heavy hydrocarbon oils supplied for the tractors in question on and after the 1st December, 1941. This concession is given because the demands made on haulage contractors by increasing war production make it difficult for them to meet farmers' requirements with the necessary promptitude. It should therefore be regarded as a temporary war measure only.