Car Taxation (Disabled Persons)

Oral Answers to Questions — National Finance – in the House of Commons am 12:00 am ar 25 Chwefror 1947.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Mr Frederick Skinnard Mr Frederick Skinnard , Harrow East 12:00, 25 Chwefror 1947

asked the Chancellor of the Exchequer whether a war-disabled person who, by reason of his civil occupation, has been assisted to obtain a motor car instead of an invalid chair, can claim exemption from, or partial reduction of, the Road Fund tax normally payable on his vehicle.

Photo of Mr Frederick Skinnard Mr Frederick Skinnard , Harrow East

In view of the fact that some relief is granted to disabled persons who have invalid chairs, and in view of the fact that cars are in lieu of chairs because of the nature of the work these people have to do, cannot some relief be given comparable with the other disabled persons?

Photo of Mr Hugh Dalton Mr Hugh Dalton , Bishop Auckland

The position is that invalid carriages are totally exempt, providing they do not weigh more than 5 cwt. In the case of private cars, I have tried to explain on previous occasions that we must, for administrative reasons, base the tax on the nature of the article taxed, and cannot base the tax on the use to which it is put, which is administratively im- possible. We have tried to meet the urgency of these cases by exempting invalid carriages in all cases up to 5 cwt.