HC Deb 07 July 1927 vol 208 cc1605-9
Captain BOURNE

I beg to move, in page 42, line 38, after the word "person," to insert the words "owning agricultural land or".

The object of this Amendment is to cover the case where the landlord agrees to cultivate with his tractor land belonging to his tenant. It is not intended to cover haulage. In such cases it is customary for the landlord to pay the expenses of running the tractor, and to charge his tenant such expenses which, I believe, technically constitutes hiring, and I hope the Minister will consider this aspect of the case.

The MINISTER of TRANSPORT (Colonel Ashley)

I did not appreciate exactly what my hon. and gallant Friend wished, but now that he has explained his Amendment, I will see if the point can be met.

Captain BOURNE

That being the case I beg to ask leave to withdraw the Amendment.

Amendment, by leave, withdrawn.


I beg to move, in page 43, line 3, at the end, to insert the words For the purposes of this Schedule the expression 'person engaged in agriculture' shall include nurseryman. I can assure hon. Members that I am moving my Amendment in the interest of agricultural labourers. The object is to ensure that all people engaged in agriculture, such as nurserymen and market gardeners, shall receive the benefit of the amended rates of duty in this Schedule. Around London and other big cities you have many people engaged in agriculture who produce vegetables and new potatoes. Many of these nursery market gardeners have as many as ten or twelve acres of glass in order to produce early vegetables to compete with the similar kind of market produce that comes in from abroad, and some have found difficulty with the local authorities in getting the benefit of these amended duties. It is for that reason, as they are producing food and are doing their best under difficult circumstances to compete with the foreigner, that I ask the Government to say what their views are on this Amendment.

Colonel ASHLEY

This Schedule definitely lays down who should get the reduced rates, and, if the Committee will consult the Schedule, they will see very definitely to whom it applies. Obviously, I could not accept the Amendment, because if you accept the word "nurseryman," which includes people who provide seeds, you will at once depart from the definition as to an occupying tenant or

owner of the land. Also, if you include "nurseryman" you will have to include agricultural implement makers, or anyone who supplies articles to agriculturists. But what my hon. Friend has in mind is really market gardeners. Although there has been no legal definition, market gardeners have always got the benefit of this concession as being agriculturists, and I cannot help thinking that there is some misapprehension on the part of my hon. Friend. If I can do anything to assist, I will do so, but in my opinion they are entitled to this exemption. I will consider the matter before the Report Stage.


In view of the expression of opinion by the Minister, I beg to ask leave to withdraw the Amendment.

Amendment, by leave, withdrawn.


The next Amendment in the name of the hon. Member for Hillsborough (Mr. A. V. Alexander)—in page 43, line 10, at the end, to insert the words After the words 'whether in the course of trade or otherwise,' there shall be inserted the word 'other than vehicles kept by a local authority and used in the performance of their duties relating to the removal of refuse and the cleansing, watering, and repairing of streets'. —would impose a higher rate of duty and is, therefore, out of order.

Motion made, and Question put, "That the Schedule be the Fourth Schedule to the Bill."

The Committee divided: Ayes, 127: Noes, 43.

Division No. 255.] AYES. [12.48 a.m.
Agg-Gardner, Rt. Hon. Sir James T. Christie, J. A. Greene, W. P. Crawford
Albery, Irving James Clayton, G. C. Grotrian, H. Brent
Alexander, E. E. (Leyton) Cooper, A. Duff Hall, Lieut.-Col. Sir F. (Dulwich)
Applin, Colonel R. V. K. Cope, Major William Hannon, Patrick Joseph Henry
Ashley, Lt.-Col. Rt. Hon. Wilfrid W. Couper, J. B. Harland, A.
Astor, Maj. Hn. John J. (Kent, Dover) Courtauld, Major J. S. Harmsworth, Hon. E. C. (Kent)
Balniel, Lord Cowan, D. M. (Scottish Universities) Harrison, G. J. C.
Beamish, Rear-Admiral T. P. H. Craig, Sir Ernest (Chester, Crewe) Heneage, Lieut.-Colonel Arthur P.
Bennett, A. J. Curzon, Captain Viscount Hennessy, Major Sir G. R. J.
Bourne, Captain Robert Croft Eden, Captain Anthony Herbert, Dennis (Hertford, Watford)
Briscoe, Richard George Edge, Sir William Hills, Major John Waller
Brittain, Sir Harry England, Colonel A. Hogg, Rt. Hon. Sir D. (St. Marylebone)
Brocklebank, C. E. R. Fairfax, Captain J. G. Horlick, Lieut.-Colonel J. N.
Brooke, Brigadier-General C. R. I. Fielden, E. B. Inskip, Sir Thomas Walker H.
Broun-Llndsay, Major H. Forrest, W. Jackson, Sir H. (Wandsworth, Cen'l)
Brown, Col. D. C. (N'th'l'd., Hexham) Fraser, Captain Ian Kennedy, A. R. (Preston)
Brown, Ernest(Leith) Gadie, Lieut.-Col. Anthony Kindersley, Major Guy M.
Butler, Sir Geoffrey Ganzonl, Sir John King, Commodore Henry Douglas
Campbell, E. T. Gault, Lieut.-Col. Andrew Hamilton Lamb, J. Q.
Carver, Major W. H. Gibbs, Col. Rt. Hon. George Abraham Little, Dr. E. Graham
Cayzer, MaJ. Sir Herbt. R. (Prtsmth.S.) Gilmour, Lt.-Col. Rt. Hon. Sir John Looker, Herbert William
Chadwick, Sir Robert Burton Goff, Sir Park Lumley, L. R.
Charteris, Brigadier-General J. Grant, Sir J. A. MacAndrew, Major Charles Glen.
Macdonald, Capt. P. D. (l. of W.) Peto, Sir Basil E. (Devon, Barnstaple) Thomson, F. C. (Aberdeen, South)
McNeill, Rt. Hon. Ronald John Power, Sir John Cecil Tryon, Rt. Hon. George Clement
Makins, Brigadier-General E. Radford, E. A. Ward, Lt.-Col. A. L. (Kingston-on-Hull)
Manningham-Buller, Sir Mervyn Ramsden, E. Warner, Brigadier-General W. W.
Margesson, Captain D. Rawson, Sir Cooper Watson, Rt. Hon. W. (Carlisle)
Mason, Lieut-Col. Glyn K. Rees, Sir Beddoe Watts, Dr. T.
Merriman, F. B. Remer, J. R. Wells, S. R.
Mitchell, S. (Lanark, Lanark) Roberts, E. H. G. (Flint) Williams, A. M. (Cornwall, Northern)
Monsell, Eyres, Com. Rt. Hon. B. M. Salmon, Major I. Williams, Herbert G. (Reading)
Moore, Lieut.-Colonel T. C. R. (Ayr) Samuel, Samuel (W'dsworth, Putney) Wilson, R. R. (Stafford, Lichfield)
Moore, Sir Newton J. Sandeman, N. Stewart Windsor-Clive, Lieut.-Colonel George
Moore-Brabazon, Lieut.-Col. J. T. C. Sandon, Lord Wise, Sir Fredric
Morrison, H. (Wilts, Salisbury) Savery, S. S. Wolmer, Viscount
Morrison-Bell, Sir Arthur Clive Scott, Rt. Hon. Sir Leslie Womersley, W. J.
Nall, Colonel Sir Joseph Shaw, R. G. (Yorks, W. R., Sowerby) Wood, Sir Kingsley (Woolwich, W.)
Newman, Sir R. H. S. D. L. (Exeter) Shepperson, E. W. Yerburgh, Major Robert D. T.
Nicholson, O. (Westminster) Slaney, Major P. Kenyon Young, Rt. Hon. Sir Hilton (Norwich)
O'Connor, T. J. (Bedford, Luton) Smithers, Waldron
Ormsby-Gore, Rt. Hon. William Steel, Major Samuel Strang TELLERS FOR THE AYES.
Percy, Lord Eustace (Hastings) Sykes, Major-Gen. Sir Frederick H. Mr. Penny and Captain Bowyer.
Perkins, Colonel E. K. Thompson, Luke (Sunderland)
Attlee, Clement Richard Henderson, Right Hon. A. (Burnley) Potts, John S.
Barnes, A. Henderson, T. (Glasgow) Shepherd, Arthur Lewis
Batey, Joseph Hirst, G. H. Smith, Ben (Bermondsey, Rotherhithe)
Compton, Joseph Hirst, W. (Bradford, South) Sutton, J. E.
Crawfurd, H. E. Hudson, J. H. (Huddersfield) Taylor, R. A.
Dalton, Hugh Jenkins, W. (Glamorgan, Neath) Tinker, John Joseph
Day, Colonel Harry Johnston, Thomas (Dundee) Varley, Frank B.
Garro-Jones, Captain G. M. Kelly, W. T. Watson, W. M. (Dunfermilne)
Graham, O. M. (Lanark, Hamilton) Kennedy, T. Welsh, J. C.
Greenwood, A. (Nelson and Coins) Kirkwood, D Williams, T. (York, Don Valley)
Grenfell, D. R. (Glamorgan) Lindley, F. W. Windsor, Walter
Grundy, T. W. Lunn, William
Hall, G. H. (Merthyr Tydvil) Murnin, H. TELLERS FOR THE NOES.
Hartshorn, Rt. Hon. Vernon Oliver, George Harold Mr. Charles Edwards and Mr.
Hayday, Arthur Paling, W. Whiteley
Hayes, John Henry Parkinson, John Allen (Wigan)

Question put, and agreed to.

FIFTH SCHEDULE (Amendments of Finance Act, 1920 and of Income Tax Acts) agreed to.

SIXTH SCHEDULE (Enactments repealed) agreed to.

Motion made and Question proposed, "That the Chairman do report the Bill, as amended, to the House."


May I ask whether it will not be in order for the new Schedule to be moved relating to the Entertainments Duty?


That will not be in order, because there is no Clause that depends on it.


Then we will divide on it.

Question put.

The Committee proceeded to a Division.

Major Cope and Mr. F. C. Thomson were appointed Tellers for the "Ayes," but there being no Members willing to act as Tellers for the "Noes" the Chairman declared that the "Ayes" had it.

Bill reported; as amended to be considered Tomorrow (Friday) and to be printed [Bill 170].