HC Deb 12 November 1953 vol 520 cc1137-8
38. Sir R. Acland

asked the Chancellor of the Exchequer whether he will abolish Purchase Tax on motor cycle crash helmets.

Mr. Boyd-Carpenter

No, Sir. My right hon. Friend regrets that he cannot single out this particular form of protective clothing for a special tax exemption.

Sir R. Acland

Is the hon. Gentleman aware of the very strong feeling which is belatedly arising over motor cycle deaths, and that it is a very heavy responsibility for his right hon. Friend and himself to take on their shoulders. Young men will undoubtedly be deterred from buying this headgear by the extra 7s., 10s. or 15s. Purchase Tax. Would it not be wise to remove it?

Mr. Boyd-Carpenter

I hope that the hon. Baronet will preserve a sense of proportion in this matter. It is not very probable that those who go to the expense of running a motor cycle, on which itself the tax falls, will be deterred by a matter of a few shillings from taking this sensible precaution.

Mr. H. Morrison

Is this not rather a silly and stuffy attitude to take? Various people are encouraging young motor cyclists to wear crash helmets. Surely it is desirable to make this modest and relatively cheap concession in order to encourage them to do the very thing that the advocates of road safety want to promote.

Mr. Boyd-Carpenter

The right hon. Gentleman will be well aware that this is not a new problem, and that the attitude which he has characterised by some discourteous adjectives is precisely the same as that which was adopted by his own Chancellor of the Exchequer.