HC Deb 21 April 1910 vol 16 cc2438-9W
Mr. ATHERLEY-JONES

asked the Chancellor of the Exchequer whether the attention of the Government has been called to a case where a petrol trader, having paid the whole duty on a quantity of petrol under the original Budget Resolutions for 1909–10, sold the same in small quantities to drivers of motor cabs, but did not charge such drivers of motor cabs with any duty, relying on a statement of the Chancellor of the Exchequer that a rebate would be allowed in respect of all spirit used on commercial vehicles; whether the attention of the Government has been called to the fact that the Board of Customs and Excise claim that under the wording of the Finance Bill, 1909–10, they have no power to repay Motor Spirit Duty to any other person than the actual user of the spirit (namely, the driver of the motor cab), and have refused to entertain the application of the petrol trader for repayment to them, although, when the petrol was sold, the amendment of the Finance Bill had not been made, and it was impossible for the petrol trader to know that the right to recover would be limited to the ultimate user; and whether he will give instructions that the abatement is to be allowed in cases where it is shown that the petrol has in fact been used upon a commercial vehicle, whether or not the tax was paid by the ultimate user or by the petrol trader?

Mr. LLOYD-GEORGE

I do not know what particular case my hon. Friend has in mind, or to what statement of mine he is referring. But it was made perfectly clear in Clause 65 of the Finance Bill, as first introduced into the House of Commons on 27th May, 1909, that the repayment of Motor Spirit Duty was restricted to the actual user of the spirit in respect of which any claim for repayment might be made. The action of the Board of Customs and Excise is therefore in accordance with the intention of the Bill. As regards the last part of the question, I regret that I cannot see my way to make any concession allowing the rebate to persons other than users. The experience of the last eleven months has shown that it would be impossible, consistently with the interests of the revenue, to relax the conditions under which the rebate is granted.