HC Deb 28 February 1945 vol 408 c1413W
Mr. Salt

asked the Chancellor of the Exchequer why surgical belts and corsets for certain diseases, injuries and deformities of the spine, such as arthritis deformans, carcinoma of the spine, fracture or dislocation of the spine, kyphosis, scoliosis and similar conditions, are subject to Purchase Tax, while those for less severe conditions such as sacro-iliac disease are not; and will he see if these appliances, all of which are ordered by medical practitioners who give their certificates, are added to the list of those exempted from Purchase Tax.

Sir J. Anderson

The general position is that belts and corsets are liable to Purchase Tax unless they are of a design which clearly identifies them as surgical appliances. The question whether the articles to which my hon. Friend refers are of such design is being examined and I will communicate further with him in due course.