HC Deb 13 March 1923 vol 161 c1295W
Sir E. MANVILLE

asked the Chancellor of the Exchequer if he will issue a statement defining the procedure to be adopted by the owner of a commercial motor vehicle who wishes to claim rebate for motor-car import duty previously paid on the landing of the vehicle or parts thereof; whether the owner of any imported touring motor-car is entitled to a rebate on converting the motor-car into a commercial vehicle; whether there is any limit of time within which a claim for rebate may be made; and will he consider whether the work of the Customs and other Departments would be simplified by abolishing statutory exemption of commercial vehicles from the payment of import duty?

Mr. BALDWIN

As regards the first part of the question, the procedure consists in furnishing the local officer of Customs and Excise with the necessary particulars and declaration as to use of the vehicle, on a form of claim obtainable from that official, who then proceeds to investigate it with a view to payment of the rebate if the result is satisfactory. As regards the remainder of the question, I may refer my hon. Friend to the answer I gave to a similar question by the hon. and gallant Member for the Hulme division (Lieut.-Colonel Nall) on the 8th instant.