§ Mr. Michael McNair-Wilson
asked the Minister of Transport what conclusions he has reached on the possibility of taxing vehicles whether or not they are being used on the road.
§ Mr. Fowler
I have today published a consultation paper inviting comments on a possible change in the basis of vehicle excise duty to a tax on possession. The change would simplify enforcement of the tax and reduce evasion. Heavy goods vehicles would not be included, and special arrangements would be made for vintage and veteran vehicles, and those laid up for long periods. For the law-abiding motorist my proposals should have considerable attractions. But before deciding whether to introduce the necessary legislation I wish to take full account of the views of all interested organisations and the public. I have placed copies of the consultation document in the Library of the House.