HC Deb 13 April 1965 vol 710 c160W
44. Mr. Ennals

asked the Chancellor of the Exchequer whether he will exempt from Purchase Tax seat belts fixed by the manufacturer in new cars, in view of the fact that Purchase Tax is not charged on seat belts purchased for fitting in other cars.

Mr. MacDermot

No. Purchase Tax on cars must be charged on their full wholesale value as delivered. It would be impracticable to reduce the tax value to allow for the many safety devices incorporated in a car at manufacture.