FT. —40

(b) Refunds of Petrol-tax. Refunding of Duty on Motor-spirits. The number of claims for refunds of duty on motor-spirits dealt with each year since the inception of the Motor-spirits Taxation Act, 1927, are set out below. The number of claims handled during the last three years has shown a decrease compared with the year 1935. The decrease in the number of claims has not, however, had the effect of reducing the amount refunded, the total under this heading having increased each year. This is due to the fact that larger quantities of motor-spirits have, during the past few years, been consumed in aircraft. Certain types of vehicles used for agricultural purposes have been exempted from the payment of annual license fees, and this has resulted in larger amounts being refunded to certain claimants.

The particulars of the claims paid during each of the quarterly periods in 1938 are as follows : —

During the calendar year 1938, 3,979 claims were lodged during the second month following the close of the respective quarterly periods and they were reduced by 10 per cent, in accordance with the provisions of section 7 of the Finance Act, 1933 (No. 2). Refunds are made at the rate of 6d. per gallon on all motor-spirits consumed for purposes other than as fuel for motor-vehicles in respect of which annual license fees are payable. Section 13 of the Customs Acts Amendment. Act, 1934, authorizes an additional refund of 2d. per gallon to be made on motor-spirits consumed in aircraft and in vessels used exclusively in the fishing industry for commercial purposes. (c) Special Mileage-taxation. Mileage-tax is payable by owners of most vehicles which are not propelled exclusively by means of motor-spirits. The tax is also payable by owners of self-propeilcd well-boring, aircompressor, saw-bench, and crane plants, the owners of which are, in effect, exempted by the provisions of the Motor-vehicles (Special Types) Regulations, 1935, from the payment of all other forms of motor-vehicle taxation. The owners of the last-mentioned vehicles are entitled to claim refunds of duty on all of the motor-spirits consumed in operating their contrivances. The figures for the last six years are as follows : —

23

Year. ! Number of Claims. Amount refunded. £ 1928 11,101 34,299 1929 .. .. .. .. .. 19,814 60,834 1930 .. ... .. .. .. 25,797 83,741 1931 37,116 132,150 1932 .. .. .. .. .. 45,986 137,387 1933 .. .. .. .. .. 49.265 138,194 1934 .. .. .. .. .. 52,718 155,714 1935 .. .. .. .. .. 55,447 163,884 1936 .. 52,342 176,390 1937 .. .. .. .. .. 50,965 188,446 1938 .. .. .. .. .. 52,547 195,092

Quarter. Number of Claims. Amount refunded. £ s. d. March .. .. 14,934 58,278 14 0 June .. .. .. .. .. 14,122 56,846 0 8 September .. .. .. .. 11,794 39,395 16 6 December.. .. .. ... •• 11,697 40,571 7 1

Year ended 31st March, '^ehides'' Revenue. _ 1934 .. .. .. .. 269 1,597 1935 .. .. .. .. 96 1,629 1936 142 1,813 1937 198 4,159 1938 276 10,591 1939 .. .. .. .. 327 13,461 Total .. .. .. 33,250