§ 54. Mr. Dribergasked the Chancellor of the Exchequer, if he will exempt from Purchase Tax motorcars purchased by 100 per cent. disabled men, which are used by them for the same purposes as invalid chairs, if necessary, subject to suitable guarantees against resale.
§ The Chancellor of the Exchequer (Mr. Dalton)No, Sir. Liability to Purchase Tax must depend on the character of the article, and not on the circumstances of the purchaser.
§ Mr. SorensenWill my right hon. Friend consider at a suitable opportunity exemptions from Purchase Tax for all invalid carriages?
§ Mr. DaltonInvalid carriages are all exempt from tax. The question is about motorcars. The Purchase Tax is levied at the wholesale stage, and when levied, no one knows who is going to use the cars. It is an administrative impossibility to distinguish as to their use.
§ Mr. DribergIf a car is specially fitted up, with special gears and so on, so that no one else could use it, would that not meet the case?
§ Mr. DaltonNo, it has all been looked at, and it is perfectly impracticable from an administrative point of view.