§ Mr. Alfred Morrisasked the Chancellor of the Exchequer if the refund to Motability of value added tax on the purchase of cars for disabled people will also apply to cars bought by that organisation for its proposed hire-purchase scheme.
§ Mr. Peter Rees,pursuant to his reply [Official Report, 9 July 1979; Vol. 970, c. 34], gave the following answer:
Input tax on the purchase of motor cars for resale under a hire-purchase agreement has always been recoverable and no change in the law is necessary.