Motor Spirit Rebates.
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Points which should be Known to Every Dealer and User.
The consumer of motor spirit in the engine of any type of commercial motor may or may not know all that he should about rebate procedure in respect of the fuel which he purchases and burns. We are well aware that large numbers of our readers require no guidance or information in respect of these matters, but there must be many others, and particularly in the considerable ranks of new ones who have become regular supporters of THE COMME.RCIAL Mona since the Olympia Show of July last, who do not feel quite so much at home as they wish to do.
It is for the foregoing reasons in part, and also in order that we may have an up-to-date record in this journal of the latest regulations of the Commissioners of Customs and Excise, that we now proceed to devote a couple of pages to a summary of the various forms and regulations that are in force at the moment. We have no reason to anticipate, we may add, that there will be material alterations in the. system that is now working with a satisfactory degree of smoothness.
Importer and Manufacturer.
The importers of motor spirit are well able to look after their own affairs, and the. general impression in the industry is that they do not lose many opportunities of effecting economies, nor show any evidences of a lack of business alacrity. It is true that some of these big importing houses are experimenting with motor transport for the conveyance of motor spirit, and there is definite reason to expect the frequent use of motor tank-wagons for the conveyance of that fuel in bulk. To these importers, however, we propose to give no hints as to what they should do to get back any duty that may be due to them from the Government.
The manufactureof motor spirit, whether from crude petroleum oils or crude coal-tar oils, from shale or any other suitable material, will also probably know his business better than we do. Such a manufacturer must take out a licence (duty 21), and comply with a variety of requirements which are set forth in an official document. In the case of the London Customs House, this is known as Form No. 229— " Notice to manufacturers of motor spirit." Such refiners and manufacturers are informed that "duty is chargeable on all motor spirit made from petroleum oils, or other substances not liable to duty." They can send out the motor spirit in quantities of not less than eight gallons at a. time, either free of duty, or on payment of one half of the full duty, subject to the presentation to them of a. proper requisition form by an authorizect user or dealer. Motor spirit on which they pay full duty is, of course., no source of +difficulty. Proper books and accounts have to be kept., and, in order to enable persons to obtain any subsequent repayment of duty, or half duty, they have to undertake to give a certificate, on demand, to any purchaser in Nuantities of two gallons or upwards of motor spiiit on which full duty has been paid to the Crown, setting forth :." Sold to of gallons of motor spirit, on which the full duty has been paid to the Crown, Date 19 .
" Signed
" Addresfrom which spirit delivered DealersBond or No Bondl?
ealers in motor spirit may either give bond—in which ease the sum required of them will vary according to the extent of their sales, and they will be called upon to effect monthly settlements to the COMMi.,,sioners of Customs and Excise—or may purchase fullduty petrol from importers ,tamanufacturers in the
more-ordinary way. A dealer is require:d to keep books in slightly-different form, according to his being one who gives bond, or one who does not give bond. In the case of the dealer who gives bond, it is often found that sales are effected in the three classes of spirit, viz., that on which full duty has been paid, that on which no duty has been paid, and that on which half-rate duty has been ,paid. Their stock accounts have to be somewhat detailed, in a form. which is specified, as regards exact receipts, storage vessels, and exact deliveries. The stock book of a dealer who does not give bond is merely headed " Account of motor spirit received in stock," with four columns thus : date when motor spirit received ; from whom received ; of what place ; gallons of motor spirit received on which full duty has been paid to the Crown.
Conditions under which Motor Spirit may. be Sold The notice to dealers in or sellers of motor spirit opens with the following reminder : " The expression motor spirit' means any inflammable hydrocarbon (including any mixture of hydrocarbons and any liquid. containing hydrocarbon) which is capable of being used for providing reasonably-efficient motive power for a. motorcar." A dealer, who must, take out a licence., the duty on which is 5s., is then defined as a seller of motor spirit in quantities exceeding one pint at one time' to one person. A dealer who desires to receive motor spirit free of duty, or on payment of duty at one-half of the full rate, is the class of dealer who must give bond. Ho has to apply for permission through the local excise officer, or to the Commissioners of Customs a.nd Excise, and he has to Submit a ground plan and description of his premises, and of the places where he proposes to store spirit. No spirit on which the full duty has been paid may be stored in the same room as any
such free or half-duty spirit. Each must be kept separate. Further, .any spirit, for other than motorcar uses, or for use in fire-engines, or any half-duty spirit, must be sent out in quantities of not less than eight gallons, and on an official requisition which has been previously received from. a person who, is authorized to use sue.h spirit. Such a dealer has to balance his stock every month, and is liable to pay duty to the. Commissioners on any deficiency, other than that due to natural waste.
An important point is this : a dealer who is not licensed as a manufacturer of motor spirit (duty Li) may not make or otherwise prepare motor spirit. We gather that this would apply to mixtures of petrol with benzole or with paraffin.
The Initial Step in Rebate Procedure.• In order to enable. persons who are entitled to obtain repayment of duty to get their rebates, in cases where the full duty on the motor spirit has been paid, they must "obtain from the parties from whom they buy the spirit a certificate in the following form-, which may be either a separate document or be written or printed noon the invoice or delivery note, and which must be signed by or on behalf of the vendor :— " Sold to of gallons of motor spirit on which the full duty has been paid to the Crown.
" Signed " Address from which spirit delivered ) "Date 19 ."
by a dealer to any purchaser of motor spirit on which the full duty has been paid.
Users Who dive Bend.
Passing now, to the portion of the article which will be of more immediate interest to owners of petroldriven vehicles, we have first to deal with the case of users who give bond. Any person who uses annually not less than 500 gallons of motor spirit for any of the undermentioned purposes may make application on the approved form, through the local officer, to the Commissioners of Customs and Excise, for authority to receive sueb,spirit :— 1. Free of duty :— (a) For purposes other than the supply of motive power to motorcars.
(b) For the purpose of supplying motive power to any motor Are-engine provided by any kcal authority, or to any motorcar kept by such authority while it is being used by them for the purpose of their fire-brigade service.
2. On payment of one-half the full duty for the purpose of supplying motive power :— (a) To a motorcarwhich is constructed or adapted for use; and is used, solely for the conveyance of any goods or burden in the. course of trade or husbandry, and whereon the Christian name and surname and place of abode or place of business of the person, or the name or sfYle and principal or only place of business of the company or firm keeping the same, shall be legibly and visibly painted in letters of not less than one inch in length.
(b) To a motoreab, motor omnibus, or other vehicle being a hackney carriage within the meaning of section four of the Customs and Inland Revenue Act, MSS, while it is standing or plying for hire.
(c) To a motorcar which is constructed or adapted for use or is used partly for the conveyance of any goods or burden in the course of trade or husbandry, and partly as a motorcab, motor omnibus, or other vehicle being a hackney carriage within the meaning of section four of the Customs and Inland Revenue Act, 1888, standing or plying for hire. if the Commissioners of Customs and Excise grant authority for a user to give bond, they determine the amount, and require one surety, but no surety is required from a municipal corporatism, or ether similar public body which gives bond. No such consumer may receive less than eight gallons of spirit at one I. ime.
If a user who gives bond uses motor spirit for a variety of purposes, he may receive, on proper requisition, spirit free of duty, spirit on which half duty has been paid, or spirit on which the full duty has been pard. Separate storage is required, and no re-sale of any kind is allowed, other than, in the case of a motorbus or motorcab proprietor, to the drivers of his own vehicles.
Users Who Do Not Give Bond.
The important point for users who do not give bond is always to get a certificate from the party from whom they make purchases of motor spirit in the following form :— " Sold to of gallons of motor spirit on which the full duty has been paid to the Crown.
"Date 191 .
" Signed
"Address from which) PP
spirit delivered / A Time Limit of Six Months.
This certificate may be either a separate document, or may be written or printed on an invoice or delivery note. The spirit must be received in quantities of not less than two gallons at one time, and the rebate must be made for a quantity exceeding five gallons. In addition, and this is very important, the spirit must _have been used within six months of the time the claim is made.
Any claim for rebate of duty must be made on the proper official forms. Those which are issued by the London Customs House are termed No. 232 and No. 232a, for the return of full duty and the return of half duty respectively, and are headed " Declaration as to the. use of motor spirit and application for repayment of the full duty "—or " one half of the full duty." These forms provide for a declaration by the principal, a mezeber, a director, a manager or a secretary, to the effect that so many gallons of motor spirit, on wiich so much duty has been paid to the Crown, have been used within the period of six months preceding the date of the declaration, for such and such purposes. Space is next provided for the declaration that the applicant is entitled to repayment of the duty amounting to so much, and full particulars concerning the apPbeation have to be written on the back of the form.
The, certificates which have been received by the applicant from the vendors of the motor spirit have to be grouped together,-so that no certificateswhich concern repeat purchases of a particular number of gallons are separated. This is to simplify checking by the officers of the Customs and Excise, who, in due, course, certify that the applicant is entitled to repayment of duty as claimed, after examination of the purchase certificates, which must in all eases lee attaehed. We understand that the delay which initially occurred in--respect of payment of these petrol rebates is now, in practically all parts of the country, a matter of ancient history. If not, we should like to hear.
The application for rebate by a member of the medical profession, members of which profession also get one half of the full duty allowed to them, is in conformity with the foregoing arrangements for a conunercialmotor owner.
it has to be noted that if the person claiming the rebate is a licensed dealer in motor spirit himself, he must keep an accurate account of the quantity of motor spirit that is used by him from time to time, and must produce such account for official inspection.
Special Points.
The official documents draw attention to the following points of interest to proprietors of motor garages, or motorbuses, motorcabs, etc., and owners of private and commercial motors :— 1. Proprietors of niotor garages, motorcabs, who use motor spirit liable to the full duty and to the half duty, and who sell motor spirit to their own drivers, may receive only spirit on which the full duty has been paid, except by special permission of the Commissioners, which may be granted in certain cases. If such traders receive only spirit on which the full duty has been paid, they, and not the drivers of the motors, may claim the rebate on spirit used in their own cabs, 'which stand or ply for hire, although the spirit is sold to the drivers. In these cases the proprietors must keep an accurate account of the quantity of spirit received and of the quantity used each/day in such cabs. This account must be open at all reason able times to inspection by any officer. 2. Persons using motor spirit for a non-dutiable purpose who also keep motorcars in which spirit liable to duty at the full rate is used, or commercial firms -using motor spirit on which the duty at both rates is chargeable, may receive only spirit On which the full duty has been paid, except by special permission of the Commissioners, and if repayment of duty is claimed accounts must be kept of the quantity of each kind of spirit used. These amounts must-be produced for official inspection whenever required.