Committee Reports::Report - Appropriation Accounts 1935 - 1936::09 December, 1937::Appendix


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APPENDIX X.

EXCISE DUTIES ON CERTAIN MOTOR LORRIES.

Certain of the Excise Duties imposed by the Finance Act, 1920, on mechanically propelled vehicles used on public roads are calculated on the weight unladen of the vehicles. Section 18 of the Road Traffic Act, 1933, provided that for the purpose of that Act and every other Act whether passed before or after that Act relating to mechanically propelled vehicles the weight unladen of any vehicle shall be taken to be the weight of the vehicle inclusive of the body and of parts which are necessary to or ordinarily used with the vehicle when working on a road, but exclusive of the weight of water, fuel or accumulators (other than boilers) used for the purpose of propulsion, or of loose tools or loose equipment. Creels used on commercial vehicles take the form either of alternative bodies or of parts and are regarded as necessary to or ordinarily used with the vehicle when working on a road. They are, accordingly, included in the weight unladen of the vehicle.

The case has frequently been made that as creels are readily detachable and are not necessarily in constant use on the vehicle when working on a road they should not be included in the weight unladen of the vehicle. This matter is, however, covered by Section 8 of the Finance (Customs and Excise Duties) Act, 1933, which provides as follows:—

(1) Where, on the taking out of a licence under Section 13 of the Finance Act, 1920, for a mechanically propelled vehicle, the Excise Duty chargeable on such vehicle under the said Section 13 as amended by subsequent Acts has been duly paid and at any time while such licence is in force

(a) such vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with the said duty at a higher rate than said rate at which such duty was so paid and

(b) such vehicle as so used is in all other respects a vehicle chargeable with the said duty at such higher rate,

the said duty shall become and be chargeable on such vehicle at such higher rate.