HC Deb 25 March 1937 vol 321 cc3099-100W
Mr. Sexton

asked the Civil Lord of the Admiralty whether the Admiralty pay the penny a gallon import duty on imported oil used by the Navy?

Mr. Lindsay

The Admiralty, in common with other consumers, pays the tax on the relatively small amount of fuel and lubricating oil which is consumed ashore. No tax is paid on imported oil consumed afloat.