§ 31. Mr. Kenneth Bakerasked the Chancellor of the Exchequer whether he will add the self-adjustable bed for invalids, made by H. Bickerton Limited, to the list of those items that are exempt from Purchase Tax.
§ Mr. TaverneNo, Sir. An exemption for invalid beds would not be practicable.
§ Mr. BakerWould the Minister recognise that all the beds sold by this company have been sold to severely handicapped and crippled people? Is he aware that these people live in their own homes and endeavour to be cured by this means rather than by being a charge on the State? Is there not a good humane and economic reason for abating the Purchase Tax on these beds?
§ Mr. TaverneThe question at issue is for what these beds could be used—[Interruption.]—I must mention, for example, that the sales literature of this firm claims that these beds are superbly comfortable and useful for people in normal health.