§ Mr. P. Noel-Baker
asked the Secretary to the Treasury what was the revenue gained from the tax on safety belts for cars during the last financial year.
Mr. M. Macmillan
There is no Purchase Tax on car safety belts, when sold separately. When safety belts are fitted to a car before it is delivered from the manufacturer's premises, their value is included in the value of the car for tax purposes, like that of any other standard part or accessory. There is no means of ascertaining the total amount of tax revenue attributable to safety belts in such cases, but in any individual case it is trivial in relation to the total tax on the car.