§ 15. Mr. Walkerasked the Chancellor of the Exchequer whether he will exempt from Purchase Tax self-lift chairs purchased by persons who could obtain medical evidence of the need for such chairs.
§ Mr. du CannNo, Sir. It is a general principle that Purchase Tax liability depends on the character of an article and not on its intended use in an individual case.
§ Mr. WalkerIs my hon. Friend aware that that is a very disappointing reply, particularly as these chairs are used almost exclusively by old people in homes and hospitals? Can he give further consideration to this matter?
§ Mr. du CannI will certainly look at the matter again as my hon. Friend asks, but I have already been into it with a great deal of care. He will recall that he has had substantial correspondence on the matter with the Treasury. He will, therefore, perhaps appreciate why the situation must remain as it is.
§ Mr. MitchisonWho does the Treasury think use self-lift chairs other than invalids?
§ Mr. du CannIt is not suggested that anyone else does. The point is that in the case of some of these chairs the self-lifting device would cost less than the amount of Purchase Tax, and if the regulations were changed there would be substantial scope for avoidance. It is in order to protect the Revenue that the current rates are kept.