§ 49. Major Beamishasked the Chancellor of the Exchequer what administrative difficulties prevent the removal of the Purchase Tax on motor cars for use by qualified medical practitioners in their professional duties.
§ Mr. DaltonThis tax is charged at the wholesale stage when the ultimate purchaser is unknown. Nor could the use of a tax-free car be limited to professional duties. Moreover, if special exemption were given to doctors, others would claim it too, and no reasonable limit could be set to this concession.