§ Mr. Goodladasked the Chancellor of the Exchequer in respect of how many (a) private and (b) commercial vehicles he estimates vehicle excise duty was allowable against tax payable by the owner in each of the last five years.
§ Mr. Robert Sheldon:It is estimated that vehicle excise duty on most of the 2.2 million commercial vehicles is allowable against profits chargeable to income tax or corporation tax. Similarly, vehicle excise duty on about 2 million cars is wholly or partly allowable.