HC Deb 06 November 1945 vol 415 c1084
57. Major Tufton Beamish

asked the Chancellor of the Exchequer whether he will arrange for qualified medical practitioners to be allowed to buy motor cars free of Purchase Tax for use in their professional duties.

Mr. Dalton

No, Sir. All motor cars sold in this country are subject to Purchase Tax, regardless of user.

Major Beamish

Will the right hon. Gentleman give the House any good reason why a doctor, who requires a car for use in his practice, should pay Purchase Tax, where a tradesman who requires a van for delivering groceries does not have to pay this tax?

Mr. Dalton

A private car is clearly defined. It would, administratively, be very difficult, and I would not advise the House to attempt it, to remit the tax on certain classes of user. Administratively, it is very troublesome.

Sir W. Wakefield

Is it not desirable that Purchase Tax on London taxicabs should be removed at the earliest possible moment?