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Motor Spirit (Customs and Excise) Regulations.

15th July 1909, Page 7
15th July 1909
Page 7
Page 7, 15th July 1909 — Motor Spirit (Customs and Excise) Regulations.
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Notice to persons who use motor spirit (1) for purposes other than supplying motive power for motorcars, or (2) for supplying motive power to motoreabs and motor omnibuses which stand or ply for hire, or to motorvans or other trade motor vehicles.

The Commissioners of Customs and Excise direct attention to the conditions under which motor spirit may he used by persons who are entitled to relief from the whole or half the duty.

Users Who Give Bond.

Any person who uses annually not less than 500 gallons if motor spirit (1) for purposes other than supplying motive power for motorcars, or (2) for supplying motive power to motorcabs or omnibuses which stand or ply for hire, or to motorvans or other trade motor vehicles, and desires to receive such spirit free of duty, or on payment of half the duty, as the case may be, may make application on the approved form, through the local officer, to the Commissioners of Customs and Excise, for authority to receive such spirit. If authority be granted the following conditions must be complied with

1. A bond for an amount to be determined by the Commissioners of Customs and Excise, with one or two sureties, if required, must be given for the proper use of the spirit. 2. Any officer of Customs and Excise must be allowed to examine the premises and stock of spirit at all reasonable times.

3. All spirit must be renuisitioned from bonded stores on a form to be provided by the Commissioners.

4. Not less than eight gallons of spirit may be received at one time.

5. No spirit may be received unless accompanied by an official certificate signed by or on behalf of the vendor. 6. Every certificate must be preserved and handed to the officer on his next visit.

7. If A person authorised to use spirit for any purpose, other than supplying motive power for motorcars, uses a trade motor he will be furnished with two kinds of requisitions, one to enable him to receive spirit free of duty and the other to receive spirit on payment of one-half the full duty, on condition that he keeps his stock of duty-free spirit separate from the dutiable spirit. 8. Any motor omnibus or cab proprietor who does not sell spirit to his own drivers or to any other person, and who has been authorized to receive spirit at the half duty rate front bonded stores, if he keeps motor vehicles in which he is not entitled to use motor spirit unless the full duty on it has been paid, must provide a separate store room for the spirit to be used in those motors.

9. Spirit may not be sold by any person authorized to re. ceive and use it duty-free or at the half-duty rate.

Users Who Do Not Give Bond.

Any person who uses for any nen-dutiable purpose, or for suppling motive power to motorcabs or motor omnibuses which stand or ply for hire, or to mcrtorvans or. other trade vehicles, motor spirit upon which the full duty has been paid, may claim a rebate of the duty or of half t.he duty, as the case may he. under the following conditions: 1. A certificate signed by or on behalf of the vendor must have been obtained from him in the following form, viz. :—

" Sold to of gallons of motor spirit on which the full duty has beer paid to the Crown." Date 39 . Signed This certificate may be written or printed on an invoice or delivery note.

2. The spirit must have been received in quantities of not less than two gallons at one time.

3. The claim for rebate shall be for a quantity not less than six gallons.

4. The spirit must have been used within six months of the time the claim is made.

5. Claims may not be made oftener than once a month.

6. The certificates must be kept and delivered to the local officer of Customs and Excise with an application for repayment of dirty and it declaration, both on an official form, signed in the presence of the officer, stating the quantity in respect of which repayment is claimed, the specific use or uses to which the spirit has been put, that the full duty has been paid, if such is the case, and giving the rate of drawback or rebate claimed.

Proprietors of Motor Garages, Motorcars, etc., and Owners of Private and Commercial Motors.

Li addition to the conditions governing the repayment of duty to users who do ?Mt give bond the following are specially applicable to the above traders, viz.:— 1. Proprietors of motor garages, motoreabs, etc., 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 s!Jirit on which the full duty has been paid. Such traders, 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 ot the quantity used each day in such cabs. This account must be open at all reasonable times to inspection by any officer.

2. 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, and if repayment of duty is claimed accounts must he kept of the quantity of each kind of spirit used. These accounts must be produced for official insnection whenever required.

Custem Hnuse, London, E.C.

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Locations: London

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