HC Deb 27 November 1975 vol 901 c288W
Mr. Holland

asked the Chancellor of the Exchequer how many agricultural tractors were imported into the United Kingdom duty free between 1st January 1975 and the latest date for which figures were available; what were their countries of origin; and what was the total of tractor imports in which import duty was paid in the same period.

Mr. Robert Sheldon

In the period January-September 1975, the numbers of agricultural tractors from countries from which, provided the rules of origin are satisfied, imports are duty free, were:

remedy the situation in respect of the taxation of estate cars used as goods carriers, whereby such vehicles are charged a higher excise licence, yet, in the case of value added tax, are denied the deduction of tax allowed for lorries and vans; and if he will make a statement

Mr. Denzil Davies

I am satisfied that the present rules are right given the different nature of the two taxes involved.

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