HC Deb 12 April 1945 vol 409 c1998W
Sir T. Moore

asked the Chancellor of the Exchequer why Purchase Tax is imposed on the sale of new taxicabs.

Sir J. Anderson

Cars plying for hire are very often indistinguishable from cars in private use. Accordingly I could not exempt such cars as a class, nor could I contemplate special exemption from Purchase Tax of any limited class of special design, such as London taxicabs, which it might perhaps be possible to distinguish, while leaving the others subject to tax.