HC Deb 27 November 1952 vol 508 c601
27. Lieut-Colonel Lipton

asked the Chancellor of the Exchequer whether he will abolish the Purchase Tax on crash-helmets in order to encourage their use by motor-cyclists.

Mr. Boyd-Carpenter

I am considering this matter though I fear there are great difficulties involved.

Lieut.-Colonel Lipton

Instead of penalising the use of this essential life-saving precaution and, in effect, putting a tax on safety, will the hon. Gentleman consider the very sound advice on this subject which was given in a speech at the opening of the Motor Cycle Exhibition at Earls Court a few days ago?

Mr. Boyd-Carpenter

I hope my answer indicated sympathy with this question, but the hon. and gallant Gentleman must recall that there are many other forms of protective clothing which are subject to tax and that consideration of a concession in one direction would inevitably give rise to consideration of the other cases as well.

Mr. Deedes

When my hon. Friend considers this, will he bear in mind how strongly large numbers of doctors and surgeons feel about it, in view of the wastage of time, money and their services in dealing with the cracked heads of motor-cyclists? If he is prepared to remit the tax he will get it back by a saving on the National Health Service.