Mr. MACLEANasked the Chancellor of the Exchequer whether he is aware that the Revenue authorities are levying a tax upon all disabled persons who attach a motor to their invalid chair; and whether, in view of the number of disabled soldiers who are compelled to use this method of conveyance, he can see his way to exempting them from taxation?
Mr. CHAMBERLAINUnder the existing law mechanically propelled invalid chairs, if used upon the public highway, are liable to motor car licence duty. The whole question of the taxation of mechanically propelled vehicles is at present under the consideration of a Departmental Committee appointed by my right hon. Friend the Minister of Transport, and the question of the exemption of this particular class of vehicle must await the Report of that Committee.