HC Deb 24 January 1956 vol 548 c27
42. Sir F. Medlicott

asked the Chancellor of the Exchequer if, in order to encourage the provision of side windows in trade vans and similar vehicles so as to increase the range of the driver's vision, he will amend the regulations so that no additional amount of Purchase Tax will be charged on such vehicles as a result of such side windows being provided.

Mr. H. Macmillan

No, Sir. Vans with side windows must be treated like shooting brakes and private cars for Purchase Tax purposes. This was decided some years ago after consideration of representations made on behalf of both manufacturers and users, when the road safety aspect was taken fully into account.

Sir F. Medlicott

Is the Chancellor aware that the absence of these windows is sometimes a contributory cause in road accidents? Is it not in any case a retrograde step to impose a tax of any kind on windows?

Mr. Macmillan

I do not know about a retrograde step, but it was agreed a long time ago, and I am afraid that it is necessary in order to preserve the very considerable revenue from this type of car.