HC Deb 30 April 1923 vol 163 cc992-3W
Sir T. BENNETT

asked the Under-Secretary of State for the Colonies whether the licence issued under the former Administration to traders in Tanganyika was in the nature of an opening licence, permanent and transferable; and whether the licence required by the new Ordinance is only a temporary one requiring renewal every year?

Mr. ORMSBY-GORE

In my reply to the hon. Member for Orkney and Shetland (Sir R. Hamilton) on the 23rd of this month, I explained that under the German law two kinds of licence were required, one of which, the opening licence, was a single payment, and the other, the trade licence, was payable annually by certain specified trades. I may add that traders liable to trade licences were exempted from Profits Tax, but that ordinary shopkeepers, not being liable, were not exempted. The system of assessment for both kinds of licence was arbitrary and open to abuse, and the fees for trade licences could not be readjusted if found excessive. Under the new Ordinance, the opening licence is abolished and an annual trading licence is substituted. This licence is transferable, and certain specified businesses are exempted, such as planters, farmers, market gardeners, and dairymen, but not shopkeepers. The amount paid for a trade licence will be deducted from any Profits Tax payable.