HC Deb 01 February 1949 vol 460 cc1509-10
49. Colonel Stoddart-Scott

asked the Chancellor of the Exchequer if he is aware of the taxation anomaly as between petrol and electrically driven invalid chairs as referred to in correspondence from the British Rheumatic Association which has been sent to him; and if, in view of the hardships caused by this anomaly, before his next Budget he will review the matter with a view to removing the purchase tax on petrol driven invalid chairs.

Sir S. Cripps

All invalid carriages are exempt from tax, irrespective of the motive power. The petrol driven vehicle referred to in the correspondence is not an invalid carriage, but a small motor car.

Wing-Commander Millington

is the right hon. and learned Gentleman aware that the petrol-driven vehicle referred to in this correspondence is made to measure by a manufacturing company on a specific doctor's prescription and is in every respect an invalid car?

Sir S. Cripps

I am sure it is not. An ordinary motor car body could be made to fit any individual, but that does not turn it into an invalid car.

Colonel Stoddart-Scott

If the individual is provided with a doctor's certificate to say that the petrol-driven vehicle is only to be used by the invalid, will the right hon. and learned Gentleman then consider freeing it from Purchase Tax?

Sir S. Cripps

I am afraid that is not possible from an administrative point of view. The question of re-sale comes in.

Mr. Oliver Stanley

Are there any known instances of this type?

Sir S. Cripps

I understand a large mass manufacture of cars of this sort is likely to be undertaken for ordinary use.