HC Deb 17 June 1968 vol 766 cc107-8W
Mr. Webster

asked the Chancellor of the Exchequer if he will make a statement to clarify the regulation to the effect that when a choice of seat belts is offered for installation in a new car, the cus- tomer's election is in the nature of a separate purchase with the result that no Purchase Tax is payable.

Mr. Harold Lever

Motor car seat belts are not chargeable with Purchase Tax. No tax is therefore payable when such belts are fitted to a tax-paid car.