HC Deb 09 December 1929 vol 233 cc60-1W
Mr. D. G. SOMERVILLE

asked the Chancellor of the Exchequer whether, seeing that the tax of 4d. per gallon levied on petrol-driven tractors used for arable cultivation really falls on British food production, and that the total incidence of the tax on a 1,000 acre arable farm is more than double the amount of rates payable before the farm was de-rated, he will consider granting a rebate of 3s. to 4s. per acre actually cultivated against receipts for petrol certified by a farmer to have been used for arable cultivation?

Mr. P. SNOWDEN

The information obtained by my predecessor at the time of the inception of the oil tax showed that with very few exceptions agricultural tractors are run on kerosene, though a little petrol may be used for starting purposes. He decided that in the circumstances there were no adequate grounds for a rebate, and I see no ground for disturbing that decision.

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