HC Deb 20 November 1945 vol 416 c228
49. Major Beamish

asked 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. Dalton

This 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.