HC Deb 24 November 1948 vol 458 c122W
Mr. Boardman

asked the Chancellor of the Exchequer whether he is aware of the anomaly that whilst a few sets of deaf aid apparatus are now becoming available and supplied free of charge under the National Health Scheme, those with previously bought apparatus are still having to pay 5s. 8d. Purchase Tax on renewal of valves costing 13s. and 5s. tax on valves costing 11s. 6d.; and whether he will take steps to remove this anomaly.

Sir S. Cripps

The only valves chargeable with the Purchase Tax are those suitable for use with wireless receivers. When wireless valves are used in deaf aids—which I understand to be very unusual—it would not be practicable for me to provide special relief.