HC Deb 17 December 1952 vol 509 cc219-20W
1952. Mr. Lambert

asked the Minister of Transport (1) what regulations he has made relating to the cost of a Road Fund licence for a Land Rover when it is used solely for the carrying of passengers, and when it is owned and used by a farmer occasionally for carrying agricultural produce, respectively; and how many of these regulations are made for such licences under the Finance Act, 1952:

(2) what regulations he has made relating to the cost of a Road Fund licence for a Land Rover with trailer attached when it is used solely for the carrying of passengers, and when it is owned and used by a farmer occasionally for carrying agricultural produce, respectively; and

Mr. Lennox-Boyd

No regulations have been made relating to the cost of an excise licence for a Land Rover: this is governed by statute. The effect of Section 7 (2) of the Finance Act, 1952, is that from 1st January, 1953, a Land Rover will be licensed as a goods vehicle if it, or a trailer which it draws, is used to convey goods for hire or reward or for or in connection with a trade or business. Otherwise, it will be licensed as a private car, in which case the amount of tax will be £12 10s. and no trailer duty will be payable.

If a Land Rover is owned and used by a farmer for carrying agricultural produce in connection with his business of farming, it will be taxed as a goods vehicle and the amount of tax will be £17 10s. per annum or, if it comes within the category of "farmer's goods vehicle," £11 10s. per annum, plus in either case £10 if a trailer is drawn. The "farmer's goods vehicle" category would be appropriate only if the Land Rover and/or trailer owned by the farmer were used solely by him for carrying the produce of, or articles required for the purposes of, the agricultural land which he occupies and for no other purpose.