HC Deb 07 April 1936 vol 310 c2599
57. Mr. SUTCLIFFE

asked the Chancellor of the Exchequer whether he will consider the exemption from the Road Fund taxation of small ears which are the property of local nursing associations and are used solely by the nurses for visiting patients in their specified areas, in view of the fact that ambulances are exempted from such taxation?

Mr. CHAMBERLAIN

I regret that I cannot see my way to exempt from taxation vehicles which are not by their nature restricted to the purpose in respect of which exemption is claimed.

Mr. SUTCLIFFE

Can my right hon. Friend see any difference between a car which takes a nurse to a patient and an ambulance which takes a patient to a nurse?

Mr. CHAMBERLAIN

Yes, I think there is a great difference.