Ulaştırma Kraliyet Komisyonu'nun (Royal Commission on Transport) Birleşik Krallık'ın trafik ve karayolu ağına ilişkin raporu.

- 7 - be borne by the motorist. (Paragraph 249.) (xliv) We recommend that no proceeds of taxation (including the petrol tax) on mechanically-propelled vehicles used on the roads should be diverted from the Road Fund if such diversion involves a reduction of the amount contributed in respect of these vehicles to a proportion less than two-thirds of the total annual cost of the highway system. (Paragraph 251.) Motor Taxation retained by Exchequer. (xlvi) One-third of the duty paid in respect of private cars and motor cycles is retained by the Exchequer for general revenue purposes. We were informed that Parliament presumably arrived at this decision on the ground that this rapidly growing traffic constitutes one of the chief forms of luxury expenditure at the present time, and that, generally speaking the ownership of a motor car may be regarded as evidence of ability to pay. (Paragraph 238.) The argument that the amount so diverted is in the nature of a luxury tax is, in our opinion, indefensible. In these days of modern civilisation, the motor is an essential to many. There is, of course, a certain number of cars which properly be regarded as luxuries but, in our view, it is impossible to define the point at which a motor ceases to be an essential and becomes a luxury, and we cannot admit the truth of the proposition that private cars are, as a class, articles of luxury. (Paragraph 244.) ./.