HC Deb 09 February 1945 vol 407 cc2378-9W
Mr. Salt

asked the Chancellor of the Exchequer if he is aware that repairs to surgical belts and corsets, made under Board of Trade (S.R. & O., 1944, No. 962) to doctors' certificates, are subject to Purchase Tax, whereas the new appliances are exempt; and will he have this position altered as occasional repairs are essential to ensure the continued efficiency of these surgical supports without which the wearers cannot safely continue their employment.

Sir J. Anderson

Certain surgical belts and corsets are not liable to Purchase Tax, but chargeable materials used in the repair of such goods are liable to tax in law and it would be impracticable to afford any relief.