§ 62. Mr. Channonasked the Chancellor of the Exchequer whether he is aware that, on a new type of one-seater motorcar costing £198, specially made for disabled people, a Purchase Tax of £55 is required; and whether he will consider waiving or reducing the tax on this type of motorcar in view of the excessive total cost and consequent hardship involved.
§ Mr. Glenvil HallAll private cars are chargeable with Purchase Tax whether or not adapted for the use of the disabled, and I could not make an exception for one particular car. Invalid carriages are exempt from tax.
§ Air-Commodore HarveyWill the hon. Gentleman consider exempting all carriages used by disabled ex-Servicemen or civilians?
§ Mr. Glenvil HallThe difficulty is to know to what use a particular car is to be put when it is sold, and it is at that stage that this tax is levied.
§ 68. Sir J. Mellorasked the Chancellor of the Exchequer whether the Treasury will, by Order under Section 20 of the Finance (No. 2) Act, 1940, direct that Purchase Tax on British stoneware hot-water bottles shall cease to be chargeable, or be reduced to 16⅔ per cent., the rate chargeable on similar articles made from imported aluminium.
§ Mr. Glenvil HallNo, Sir, not at present.
§ Sir J. MellorWhy not?
§ Mr. Glenvil HallThis matter was dealt with in connection with cognate matters when the Finance Bill was before the House; good reasons have been given on more than one occasion why this particular action cannot be taken, and I cannot add to what has been said.
§ Sir J. MellorWhat is the point of the Treasury being given power to do these things by Order?