HC Deb 22 February 1922 vol 150 c1935W
Lieut.-Colonel MOORE - BRABAZON

asked the Parliamentary Secretary to the Ministry of Transport whether it is intended to introduce legislation to reduce taxation on the horse-power basis of cars built in 1915 instead of 1914, and continue such rebate on all cars that become seven years old?

Mr. NEAL

The answer is in the negative. The ground for the rebate, in the case of pre-1913 engines, is not the age of the engine, but the type of construction.

Sir W. JOYNSON-HICKS

asked the Parliamentary Secretary to the Ministry of Transport whether, in the event of a motor car being laid up for 11 months of the year as the result of an accident, the owner can obtain a refund of a proportionate part of the taxation already paid?

Mr. NEAL

It is not practicable to make a refund in respect of non-user of a vehicle during some part of the period of the currency of a licence. The owner of a vehicle, if he wishes to do so, can take out quarterly licences and thereby minimise his risk of loss.