HC Deb 19 October 1981 vol 10 c51W
Mr. Speller

asked the Chancellor of the Exchequer if he will introduce a reduced vehicle licence rate for vintage cars used on the public highway for less than a specified number of miles each year.

Mr. Bruce-Gardyne:

The existing motoring taxation system substantially recognises variations in annual vehicle usage. Fuel tax paid is proportional to mileage run. And for vehicle excise duty, refunds may be obtained on complete, unexpired months remaining on a licence to meet circumstances when a vehicle is to be taken out of use. Further "use–based"adjustments to vehicle excise duty are not practicable.