§ 53. Sir J. Lucas
asked the Chancellor of the Exchequer if he is aware that safety belts for motor cars are free of Purchase Tax, but if sold fitted into a car pay 50 per cent. Purchase Tax; and, in view of their value in saving life, if he will remedy the situation.
§ Mr. Barber
Safety belts are normally fitted to cars only after the point at which tax becomes due; and when this is done no question of tax on the value of the belt arises.