§ Mr. WESTWOODasked the Chancellor of the Exchequer if he is aware that licence duty is being demanded for ambulance cars used by education authorities for conveying physically and mentally defective children to and from school; and will he consider favourably that such cars be exempted from licence duty?
§ Colonel ASHLEYI have been asked to answer this question. Whether or not the vehicles referred to can properly be termed "Ambulances" is a matter of law, to be decided on the facts of the case. I am not prepared to recommend any extension of the scope of the exemption for ambulance services set out in Section 13 (4) of the Finance Act, 1920.