– in the House of Commons at on 12 December 1939.
Mr Robert Bernays
, Bristol North
I beg to move,
That as from the first day of January, nineteen hundred and forty, the duties of Excise chargeable in respect of mechanically-propelled vehicles under paragraph 5 of the Second Schedule to the Finance Act, 1920, as amended by any subsequent enactment (hereafter in this Resolution referred to as 'the relevant paragraph'), shall be varied as follows:—
(1) For the purpose of computing the rate of the duty chargeable under any provision of the relevant paragraph in respect of a goods vehicle, the weight unladen of the vehicle shall, if the vehicle carries a container for holding gas for the propulsion of the vehicle or plant for producing such gas, be reduced—
(2) Notwithstanding that a goods vehicle is used for drawing a trailer, the vehicle shall not be chargeable with duty under sub-paragraph (d) of the relevant paragraph if the trailer is used solely for the carriage of—
(4) The rates of duty chargeable under the said sub-paragraph (c) (ii), as amended by this Resolution shall, in the case of vehicles not exceeding one-and-a-half tons in weight unladen, be as follows:—
| £ | |
| Not exceeding 12 cwt. in weight unladen | 10 |
| Exceeding 12 cwt. but not exceeding 1 ton in weight unladen | 15 |
| Exceeding 1 ton but not exceeding 1½ tons in weight unladen | 20; |
For a Parliamentary Secretary to propose a remission of taxation, a privilege which is usually reserved for the Chancellor of the Exchequer, makes this something of a red letter day. The object of the Resolution is to implement one of the concessions with regard to gas-propelled vehicles which was promised by my hon. Friend the Secretary for Mines. It is a concession in respect of the taxation of goods vehicles as it affects additional weight of gas containers or plant. Broadly speaking, this will not count in future in assessing the taxation on unladen weight. The Resolution does three main things, which I will explain very briefly. First of all, where the equipment is carried on the vehicle as opposed to being on a trailer, allowances varying from half a ton to one ton are to be deducted from the unladen weight for the purpose of computing the tax, so as to compensate for the extra weight of the gas-producing equipment. That is paragraph (1) of the Financial Resolution. Secondly, where the equipment is carried on a trailer used solely for this purpose, the normal trailer duty, which varies from £10 to £20, will be waived. That is paragraph (2) of the Resolution. Paragraphs (3) and (5), which make the word "gas" applicable instead of the words "coal gas," are designed to cover all the forms of gas propulsion so far developed. The effect of the Resolution will be to remove the burden of increased taxation that might otherwise arise from the production or the conversion of gas-propelled vehicles. The object is to place these gas-propelled vehicles on the same basis as petrol-driven vehicles, and I am sure the House will agree that it is a step in the right direction.
Mr Frederick Pethick-Lawrence
, Edinburgh East
So far as I can see, we on these benches agree that the proposal is a good one. The object is to enable vehicles to be run on the product of coal instead of on petrol. In present circumstances it is a reasonable proposal, and the object of the Resolution is to enable it to be done without the cost being greater than it would be for petrol vehicles of the same horse-power. In view of that fact, we offer no Opposition to the Resolution.
Mr Ellis Smith
, Stoke-on-Trent Stoke
All that is wrong with this proposal is that it should have been carried out years ago. It should have been done at least at the beginning of the war. Having said that, I congratulate the Department which has been responsible for getting the Chancellor to make this proposal. In France this system has been in being for a considerable time, and, consequently, they have not had the transport difficulties that we have had. I stood for 40 minutes on Saturday night in a long queue in Manchester waiting to board a bus. That is typical of the position in many industrial centres, and I hope that this Resolution will improve matters in that direction. I realise the necessity for rationing petrol, and I hope that this Resolution will lead to an improvement in transport, and that the Minister of Transport will stimulate local authorities and others to adopt the system which the Resolution encourages. On behalf of people living in industrial centres I welcome the Resolution, and hope that transport authorities will take early advantage of it so that they can improve transport facilities.
Mr David Kirkwood
, Dumbarton District of Burghs
The Resolution deals with trailers, and I would like to know whether the Government have yet decided that there should be a man on every trailer. I have raised this question for several years, and I do not know why it has been turned down. I was informed in the House some time ago that it was embodied in a new Act at that time, but I find that trailers are still being used without men on them. This is not the case on the Continent with all its drawbacks, for it is in operation in Germany, France and Belgium. Has the position been rectified by this Resolution?
The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.
The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.
The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.
The Opposition are the political parties in the House of Commons other than the largest or Government party. They are called the Opposition because they sit on the benches opposite the Government in the House of Commons Chamber. The largest of the Opposition parties is known as Her Majesty's Opposition. The role of the Official Opposition is to question and scrutinise the work of Government. The Opposition often votes against the Government. In a sense the Official Opposition is the "Government in waiting".
The Chancellor - also known as "Chancellor of the Exchequer" is responsible as a Minister for the treasury, and for the country's economy. For Example, the Chancellor set taxes and tax rates. The Chancellor is the only MP allowed to drink Alcohol in the House of Commons; s/he is permitted an alcoholic drink while delivering the budget.
Ministers make up the Government and almost all are members of the House of Lords or the House of Commons. There are three main types of Minister. Departmental Ministers are in charge of Government Departments. The Government is divided into different Departments which have responsibilities for different areas. For example the Treasury is in charge of Government spending. Departmental Ministers in the Cabinet are generally called 'Secretary of State' but some have special titles such as Chancellor of the Exchequer. Ministers of State and Junior Ministers assist the ministers in charge of the department. They normally have responsibility for a particular area within the department and are sometimes given a title that reflects this - for example Minister of Transport.
