HC Deb 12 February 1953 vol 511 cc51-2W
Lieut.-Colonel Bromley - Davenport

asked the Chancellor of the Exchequer whether he is aware that, although veterinary surgeons, doctors, dentists and midwives have been exempted under the Road and Rail Traffic Act (Exemptions) Regulations, 1951, from the necessity of obtaining a carrier's licence for their utility vehicles when used for carrying medicines, drugs and instruments for use in their professional work, these vehicles are still subjected to the higher rate of Road Fund duty irrespective of ownership and use: and whether, in view of the difficulty for such persons in obtaining small lower-taxed private cars in substitution, he will take steps to ensure that the utility vehicles in question qualify for private vehicle taxation rates.

Mr. Boyd-Carpenter

Under Section 5 of the Vehicles (Excise) Act, 1949, and Section 7 of the Finance Act, 1952, vehicles constructed or adapted for the conveyance of goods must pay duty as goods vehicles if used to convey goods for hire or reward or in connection with a trade or business. I have of course no power to exempt particular classes from the general law.