HC Deb 16 June 1955 vol 542 cc742-4
25. Sir I. Clark Hutchison

asked the Chancellor of the Exchequer if, in order to reduce the number of fatal accidents to motor cyclists, he will encourage the wearing of crash helmets by taking steps to abolish Purchase Tax on this form of protective headgear.

26. Mr. Ian Harvey

asked the Chancellor of the Exchequer whether he will now remit Purchase Tax on motor cyclists' crash helmets.

36. Captain Pilkington

asked the Chancellor of the Exchequer whether, in view of the fact that the British Standards Institution had laid down a special specification of crash helmets for civilian use, he will now exempt these from Purchase Tax.

The Financial Secretary to the Treasury (Mr. Henry Brooke)

I would refer my hon. Friends to the replies which my right hon. Friend the Chancellor of the Exchequer gave on Tuesday to similar Questions on this subject.

Sir I. Clark Hutchison

Will my right hon. Friend bring to the notice of the Chancellor the importance of this matter and ask him to look at it again with a view to reducing the casualty rate among motor cyclists?

Mr. Brooke

I can assure my hon. Friend that the Chancellor has not forgotten what he said or what was said by hon. Members two days ago.

Captain Pilkington

In view of the opinion expressed on all sides of the House, and also in view of the fact that on principle it is bad to tax something which helps towards safety, will my right hon. Friend reconsider the matter?

Mr. Brooke

This is only one item in a large range of protective clothing. It costs quite a lot of money to buy a motor cycle, and the additional Purchase Tax adds to the cost of the crash helmet less than the cost of a gallon and a half of petrol.

Lieut.-Colonel Lipton

Will the right hon. Gentleman say what are the difficulties which make it impossible for the Chancellor to distinguish crash helmets from other forms of protective clothing, because that is the argument which has been used for not doing anything in the matter?

Mr. Brooke

No, Sir, that is not the argument which has been used. It is the argument which was attributed to the Government by a certain individual. It has never been used on behalf of the Government.

34. Mr. Chapman

asked the Chancellor of the Exchequer why nearly six months have passed without a reply being sent to a deputation which visited the Customs and Excise Department to urge the removal of Purchase Tax on cycle crash helmets; and what reply is now being sent.

Mr. H. Brooke

I assume the hon. Member has in mind the deputation from the British Medical Association received last January by the Customs. A full reply was sent to the Association on 17th January explaining why the Government were unable to make a special tax exemption for crash helmets.