HC Deb 07 June 1951 vol 488 cc140-1W
63. Mr. Erroll

asked the Chancellor of the Exchequer why drawback of excise duty paid on petrol uplifted in this country by aircraft of Swiss, Greek and Iraqi nationality when flying to other countries is allowed, when similar concessions are denied to our aircraft when uplifting petrol in those countries.

Mr. Jay

Drawback of duty on aviation fuel loaded in this country for foreign flights by aircraft of Swiss, Greek, Iraqi or any other nationality, is paid under Section 2 (6) of the Finance Act, 1928. I understand that the three countries mentioned allow drawback of the whole or part of their duties on fuel for scheduled flights and that it is only in the case of non-scheduled flights that relief from duty is withheld. Apart from the general objections to fiscal discrimination, the Government do not think that any useful purpose would be served by the withholding of drawback in similar circumstances on our part.