§ 63. Sir Ian Fraserasked the Chancellor of the Exchequer if he will remove the Purchase Tax from a type of invalid car, to which his attention has been drawn, so as to bring it into line with other vehicles, such as invalid and motor chairs, for the disabled.
§ Mr. DaltonAll invalid carriages are exempt from Purchase Tax, but all private cars are liable, and I could not make an exception for one particular car.
§ Sir I. FraserIs the Chancellor aware that the particular vehicle to which I have drawn his attention is designed solely for disabled men, and is not an ordinary motorcar at all?
§ Mr. DaltonIf it can be classified as an invalid carriage, it is already exempted from Purchase Tax, but, if it is a car, what I might call a dual purpose car, which could be used by a fit person as well as by a disabled person, then, I am afraid, it has to fall under the tax.