§ Mr. Carter-Jonesasked the Chancellor of the Exchequer (1) if he will list the purchase tax and import duty rate or rates on car-top hoists and other wheelchair/car transfer devices; if he will now consider the abolition of these charges; and if he will make a statement;
(2)he will list the purchase tax and import duty rate or rates an anti-decubitus (pressure sore) cushions; if he will now consider the abolition of these charges; and if he will make a statement.
§ Mr. Taverne:Devices designed to assist an invalid person to get into a motor vehicle are not in themselves liable to purchase tax. Hoists as described in the Question are liable to protective import duty at the rate of 9¼ per cent. unless they qualify for Commonwealth or E.F.T.A. Area preference, when they are duty-free. Steel ramps which may be used, among other purposes, for conveying persons in wheelchairs into other vehicles are liable to protective import duty at the rate of 12 per cent. (duty-free if Commonwealth or E.F.T.A. Area preference applies).
Cushions of textile, plastic, paper or similar material are generally suitable for use by invalids and healthy alike and are subject to purchase tax at the rate of 13¾ per cent.; but those designed to be filled with air or water are exempt and those made of other materials are outside the scope of the tax charge. Many of the types of cushion recommended for anti-decubitus purposes are tax-free under these provisions but it would not be practicable to relieve from the charge all cushions which might be so used.
Protective duty is payable on imports at various rates, from nil to 28½ per cent., according to the physical properties of the particular item and whence it comes.
If any interested parties consider that there are good reasons why the protective duties involved should be suspended, it is open to them to make representations in the usual manner to the Board of Trade.