HC Deb 08 June 1961 vol 641 c106W
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.