§ 59. Mr. Skinnardasked the Chancellor of the Exchequer whether a war-disabled person who, by reason of his civil occupation, has been assisted to obtain a motor car instead of an invalid chair, can claim exemption from, or partial reduction of, the Road Fund tax normally payable on his vehicle.
§ Mr. DaltonNo, Sir.
§ Mr. SkinnardIn view of the fact that some relief is granted to disabled persons who have invalid chairs, and in view of the fact that cars are in lieu of chairs because of the nature of the work these people have to do, cannot some relief be given comparable with the other disabled persons?
§ Mr. DaltonThe position is that invalid carriages are totally exempt, providing they do not weigh more than 5 cwt. In the case of private cars, I have tried to explain on previous occasions that we must, for administrative reasons, base the tax on the nature of the article taxed, and cannot base the tax on the use to which it is put, which is administratively im- 1884 possible. We have tried to meet the urgency of these cases by exempting invalid carriages in all cases up to 5 cwt.