§ 92. Mr. Awberyasked the Chancellor of the Exchequer if he is aware of the nature of accidents arising from the use of motor-cycles; and, in order to minimise the injuries sustained by encouraging the use of crash helmets, if he will now remove the Purchase Tax from them.
Mr. ButlerI have explained on previous occasions the difficulties of singling out these articles for special exemption. But the present Budget Resolutions provide for the reduction of the rate of tax on headgear, including crash helmets, from 25 to 10 per cent.