§ Mr. Evelyn Kingasked the Chancellor of the Exchequer whether under his regulations additional tax is payable on a van where additional windows are fitted; and whether, in the interests of road safety, he will do away with this imposition.
§ Mr. MacDermotOrdinary vans are not chargeable with Purchase Tax, but under the law tax is payable on a van fitted with side windows, whether by the original manufacturer or subsequently. These provisions are necessary for the effective protection of the tax on passenger vehicles; and full account was taken of the road safety aspect at the time they were settled after consultation with the motor industry.