§ 60. Mr. Spenceasked the Chancellor of the Exchequer whether he will consider exempting from Purchase Tax motor cars bought by public subscription for district nurses.
§ Mr. DaltonNo, Sir. As I have previously explained, this would not be practicable.
§ Mr. SpenceWhile regretting that reply, may I ask the right hon. Gentleman if he will look at this matter again, in view of the great public service carried out by these people?
§ Mr. DaltonWe cannot pick and choose between deserving cases, and I admit that this is a very deserving case—[HON. MEMBERS: "Why not?"] I will discuss that in more detail when the next Budget comes along. It is impracticable, as I have tried to explain before, to vary the Purchase Tax according to the usage afterwards made of the taxed article. The tax is collected at the wholesale stage, and it is administratively not possible to ascertain whether the article sold will be used by a district nurse or anyone else.