HC Deb 11 July 1977 vol 935 c23W
Mr. Ernest G. Perry

asked the Chancellor of the Exchequer what measures he proposes to relieve garage owners of the burden of 5p a gallon on their stocks of petrol when the excise duty is reduced.

Mr. Robert Sheldon

It would not be practicable to give relief on actual stocks of petrol held by garages, but my right hon. Friend has tabled an amendment to the Finance Bill which will authorise Customs and Excise to make suitable arrangements for repaying duty by reference to the normal pattern of deliveries so as to encourage garages to maintain stocks in the period immediately before the change in the duty.