Clause 20 - Calculating cylinder capacity of vehicles
Finance Bill
10:30 am
Mr Michael Jack (Fylde, Conservative)
I am afraid that I find the clause intriguing. What would happen if the vehicle manufacturer made its own calculation of the cubic capacity of an engine and there was a dispute between it and the Government over the matter? As far as I can tell—perhaps I have not studied the clause in the exacting, detailed manner that it deserves—the clause does not contain the formula by which such calculations would be made.
Perhaps the Financial Secretary would tell me where I might find the mathematical formula. Cars are often described in populist terms as having engines with a capacity of 1.8 or 2 litres, whereas the capacity according to the vehicle manufacturer's definition may be 1 or 2 cu cm above or below that publicly stated capacity. That precise capacity as calculated by the manufacturer usually appears on the vehicle documents. How is that potential difference of opinion to be resolved? It could have quite a material effect on taxation.
Secondly, how will the formula deal with Wankel-type engines, which contain a different form of technology from the traditional normal cylinder arrangement? Will the clause enable the Financial Secretary to deal with future developments?
Thirdly, how will the clause deal with engines that have variable strokes? The Financial Secretary will appreciate that I am not offering him a sensorial opportunity. In vehicle technology terms, there are performance reasons for engines with such a facility, but it is not clear how the clause will deal with it.