HC Deb 16 December 1952 vol 509 c157W
70. Lieut.-Colonel Lipton

asked the Chancellor of the Exchequer why the absence of a medical prescription renders surgical appliances liable to Purchase Tax.

Mr. R. A. Butler

The absence of a medical certificate does not render liable to Purchase Tax an article which is clearly identifiable as a surgical appliance. In the case of certain articles which are not clearly so identifiable, the production of a medical certificate permits the benefit of the exemption to be given where this would otherwise not be possible.