The purpose of this Bill is to increase the standard lorry weights of licensed hauliers so as to ameliorate hardship which may be caused by the proposed new motor taxation legislation. This motor tax legislation removes the doubts which have arisen as to what constitutes the weight of a motor vehicle for taxation purposes and provides that additions to lorries, such as creels, side boards, special bodies, etc., must be included in the unladen weight of vehicles for taxation purposes.
Under road transport legislation, a licensed haulier may not operate, in the course of his licensed business, a lorry or lorries the total unladen weight of which for taxation purposes exceeds the standard lorry weight specified in his licence; the original standard lorry weight granted to a licensed haulier was the total unladen weight of any lorry or lorries used by him in his carrier business on a particular date prior to the enactment of the Road Transport Act, 1933. The Road Transport Acts, 1934 and 1935, provided for increases in the standard lorry weight to a minimum of two tons and for certain other minor additions.
Under these provisions, allowances were granted, inter alia, to meet the weight of detachable crates or creels which were used with the original vehicles prior to licensing but were not included in the standard lorry weight. Under the Transport Act, 1944, standard lorry weights were further increased subject to certain minima by 20 per cent. in the case of licences with an existing standard lorry weight of four tons or under and by 10 per cent. where the standard lorry weight was over that figure. A further general increase on the same basis of 25 per cent. and 12½ per cent. respectively was authorised in 1953.
Subsequently, further increases have been authorised to permit the use of permanent tipping gear (10 cwt.), diesel engines (5 cwt.) and creels for use with livestock (7 cwt.) As a result, a licensee who, in 1933, had a lorry of unladen weight of 1 ton, 10 cwts. or even less, can now use a lorry weighing 2 tons 15 cwts. unladen, and can have added to that figure a further 5 cwt. for a diesel engine, 10 cwt. for a permanent tipping gear and/or 7 cwt. to cover the use of a livestock creel but only in connection with the carriage of cattle.
The policy enshrined in road transport legislation has been to preserve to the railway companies and subsequently to C.I.E. the benefits of any expansion in the use of public road transport generally while protecting existing road transport businesses. The increases in standard lorry weight I have referred to were justified principally by the continued trend towards heavier lorries and the difficulty of obtaining replacement lorries of a size which would be permitted by standard lorry weights. Nevertheless, it is quite clear that despite the policy considerations the licensed hauliers have, as a result of these increases, increased very substantially their carrying capacities since 1933.
It has frequently been argued by the licensed hauliers that the weight of detachable crates, creels and other fittings had to be included with the weights of their lorries for taxation purposes and, therefore, in their standard lorry weights and ever since the '30's, they have been agitating for increases in standard lorry weights to cover the use of these articles. Certain concessions, as indicated, have already been granted for the use of cattle creels and the present level of standard lorry weights has been settled on the assumption that the weight of such additions must be included in the weight of vehicles for road tax purposes. Indeed, if this were not so, there would be no point in the representations which have been made over the years by the licensed hauliers.
In recent years, a number of licensed hauliers have challenged the official interpretation of the law relating to the weighing of vehicles for road tax purposes and have removed all additions when the lorries were being weighed for taxation purposes. They have been thus enabled to use larger lorries without exceeding, on the face of it, their standard lorry weight under the Transport Acts. The effect of the new motor taxation legislation on these cases would be to bring the unladen weight of their lorries over the standard lorry weight specified in their licences. In such cases hauliers would be unable to continue to use their present lorries and, in the absence of an increase in standard lorry weight, would either have to replace their lorries with lighter vehicles or operate them without the attachments or additions which might be essential to their business.
This was, of course, a risk they must have foreseen when they chose to anticipate an interpretation of the law favourable to themselves; it is nevertheless the case that some of them may have done so in good faith and that the new legislation may indeed cause them considerable inconvenience or even hardship. In these circumstances, the Government have decided that some further increase in standard lorry weight might be granted to help offset the impact of the new motor tax legislation.
It would be entirely inequitable to grant an increase in standard lorry weight to licensed hauliers who had, with their eyes open, excluded equipment, such as creels and sideboards, when their lorries were being weighed for taxation purposes and to deny such an increase at the same time to more prudent hauliers who, to their own detriment, abided by the long standing and more generally accepted interpretation of the law. It would mean that of two licensees who had been entitled to identical standard lorry weights ever since 1933, when licensing commenced, one would in future enjoy a greater standard lorry weight and be entitled thereby to use a larger vehicle. It is essential, therefore, that any increase provided for in this Bill should be an all-round one.
There is a wide disparity in the lorry attachments which may be used by a licensed haulier. Some hauliers may have acquired comparatively light attachments only, such as sideboards, other may have acquired creels or even special bodies or tanks affixed to their lorries. The extent to which such acquisitions may have brought about an excess on their standard lorry weight will vary considerably according to the type of the licensee's business, which may not have called for any excess in standard lorry weight.
It would be entirely impracticable to determine the extent to which standard lorry weight may be exceeded, as a result of new motor taxation legislation, in each of some 1,000 individual cases. In any case there would be nothing to prevent hauliers acquiring new and heavy additions now for weighing with their lorries on the 1st January next. For these reasons, therefore, it is essential that any increase in standard lorry weight should be on a uniform basis as well as being applicable to all licensed hauliers.
The uniform all-round increase provided for in this Bill is a figure of 7 cwts. per lorry. This is a somewhat arbitrary choice but it has been selected because it is the figure which has been deemed to be sufficient to cover the use of a livestock creel with the type of lorry which comes within the standard lorry weight of 2 tons, 15 cwts., which is the standard lorry weight to which the great majority of licensed hauliers are entitled. It has been represented that this increase is not sufficient to meet the hardships imposed on carriers who may be using certain heavier equipment, particularly lift-vans and special cattle bodies which may weigh as much as 25-30 cwt. each.
It is not the object of this Bill to provide increases in standard lorry weights which would enable all hauliers irrespective of their bona fides to carry on with the lorries and equipment which they are at present using. Hauliers who have been evading the payment of the proper road tax on their vehicles, or who have been deliberately using equipment which brings the weight of their vehicles substantially above their standard lorry weights, can scarcely expect the legislature to give them a general amnesty and confirms them in the gains which they have so doubtfully made.
In all the circumstances, and having regard to the fact that the present level of standard lorry weights is intended to include the weight of additions, I am satisfied that the increase of 7 cwts. per lorry provided for in this Bill is a reasonable and indeed a generous contribution towards relieving any hardship which may be caused by the new road tax legislation. Nevertheless, I will be prepared to consider, under the provisions of Section 116 of the Transport Act, 1944, any individual cases of genuine and deserving hardship which may be brought to my attention.
I may say that I have already received representations from the hauliers engaged in furniture removal. It appears, in their case, that furniture lift-vans have never been included in the weight of their lorries for taxation purposes and were not included in the standard lorry weight of their lorries in 1933. Whether or not there has ever been any real doubt as to the law in this matter it is clear that these hauliers have been acting in good faith and could have got an increase in their standard lorry weight prior to 1944 to include the weight of lift-vans. I am, therefore, prepared in principle to authorise increases in these cases to meet the hardship which arises.