§ Mr. Carter-Jonesasked the Chancellor of the Exchequer why patient hoists for disabled people when used in the home carry purchase tax, in view of the fact that the same and similar equipment when used in conjunction with a car is 319W free from purchase tax; why this distinction was made; why it has been continued; and if he will make a statement.
§ Mr. HigginsThe tax applies with certain exceptions to domestic appliances and apparatus but does not apply to motor vehicle accessories. Certain specific kinds of domestic invalid aid are already exempted from the tax, and I am prepared to consider representations in favour of relief for others if they can be satisfactorily distinguished from similar equipment of a kind used by the able-bodied.