HC Deb 30 November 1948 vol 458 c167W
Sir W. Smithers

asked the Chancellor of the Exchequer if, in view of the extra pressure of work placed on doctors under the new Health Act, he will exempt from Purchase Tax articles necessary for the use of doctors in their professional duties, especially the doctor's bag.

Sir S. Cripps

No. It would not be possible to give doctors special privileges for the few chargeable articles they use professionally.