HC Deb 20 January 1953 vol 510 c21
30. Mr. Parker

asked the Chancellor of the Exchequer whether he will consider removing Purchase Tax from crash helmets to encourage their use for safety purposes among motor—cyclists.

8. Dr. Jeger

asked the Chancellor of the Exchequer whether he will now make a statement on the abolition of Purchase Tax on motor-cyclists' crash helmets, in view of their very considerable life-saving properties.

Mr. R. A. Butler

I have considered this matter carefully, but regret that I cannot exempt these articles from the present tax.

Mr. Parker

Would the Chancellor of the Exchequer read the speech made last night on the radio by his right hon. and learned Friend the Minister of Labour and see whether he can meet the points made in it?

Mr. Butler

I heard of the speech but have not yet read the total text, but I will certainly do so.

Mr. Lewis

The Chancellor of the Exchequer says that he cannot reduce or take off this tax. Can he explain why?

Mr. Butler

The simple reason is that this must be classed as protective clothing. Other items of protective clothing are not relieved of tax, and I should have the greatest difficulty in isolating this item from the others.