Classic cars forum & vehicle restoration.
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nascar24
Joined: 08 Dec 2007
Posts: 26
Location: Sunny Newton Abbot!
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 Posted: Wed Sep 27, 2023 7:17 pm Post subject: Purchase Tax 1953 |
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What was the rate of purchase tax on new cars and light commercial vehicles in 1953 in the UK and did the vehicle's cubic capacity make a difference?
Also how did that affect vans fitted with side windows?
Alan |
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bjacko
Joined: 28 Oct 2013
Posts: 362
Location: Melbourne Australia
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| Posted: Thu Sep 28, 2023 12:49 pm Post subject: Purchase Tax 1953 |
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Not sure about the purchase tax but if you fitted windows to a van it was classed as a car and cost more than if it had no windows for registration etc.
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1938 Morris 8 Ser II Coupe Utility (Pickup)
1985 Rover SD1 VDP |
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alastairq
Joined: 14 Oct 2016
Posts: 1954
Location: East Yorkshire
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| Posted: Thu Sep 28, 2023 1:11 pm Post subject: |
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| Quote: | | https://en.wikipedia.org/wiki/Purchase_Tax#:~:text=The%2033.33%25%20rate%20was%20increased,it%20was%20reduced%20to%2050%25. |
According to the above, in 1953 the PT rate on cars was reduced to 50%.
Prior to 1951 the rates were two tiered...based on the purchase price. [66%]
The higher rate was extended to all cars after 1951.
Vans [commercial vehicles] were exempt from Purchase tax.
However, I believe......once the van was 2 years old, side windows could be fitted, and purchase tax was avoided. Prior to the cut-off date, PT would be charged retrospectively.
[I could be wrong, it could be 1 year??}
This rule probably led to the eventual demise of the motorcycle combination?
IE, with the advent of the BMC Minivan?
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Dellow Mk2, 1951 built, reg 1952.
Fiat 126 BIS
Cannon special [1996 registered. Built in 1950's]
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Ford Pop chassis, Ashley 1172 bodyshell, in pieces. |
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alastairq
Joined: 14 Oct 2016
Posts: 1954
Location: East Yorkshire
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| Posted: Thu Sep 28, 2023 1:29 pm Post subject: |
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| Quote: | | did the vehicle's cubic capacity make a difference? |
Reference the above? Engine capacities bore no relation to purchase tax, but were used indirectly to calculate the equivalent to vehicle excise duty....a tax payable annually in order to use the vehicle on the public highway.
This was known colloquially as the ''horsepower tax'...and was calculated using the RAC horsepower equation.
This essentially was a calculation based on the surface area of a piston.
''Horsepower'' was used by many countries as a calculator for road taxation.
https://en.wikipedia.org/wiki/Tax_horsepower#:~:text=It%20is%20an%20administrative%20unit,name%20for%20the%20longest%20time.
In some countries this lead to a stifling of engine efficiency development....For example, in the UK, the tax meant sidevalve engines became the rule, as OHV engines needed larger diameter pistons.
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Dellow Mk2, 1951 built, reg 1952.
Fiat 126 BIS
Cannon special [1996 registered. Built in 1950's]
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Ford Pop chassis, Ashley 1172 bodyshell, in pieces. |
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nascar24
Joined: 08 Dec 2007
Posts: 26
Location: Sunny Newton Abbot!
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| Posted: Mon Oct 09, 2023 7:31 pm Post subject: Re: Purchase Tax 1953 |
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| bjacko wrote: | | Not sure about the purchase tax but if you fitted windows to a van it was classed as a car and cost more than if it had no windows for registration etc. |
Thanks,
Jowett made some prototype cars in the early fifties called the CD Bradford. One was a pick up, designed and body built by Briggs Dagenham. It was a two seater and because it had quarter lights behind the doors would have been taxed as a car! As far as i can see there were no other pick ups for sale then with extra side windows.
Ford Australia built a few using the same roof pressing with identical windows and i dont think they were produced or were they?
Alan |
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47p2
Joined: 24 Nov 2007
Posts: 2009
Location: Glasgow
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