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Purchase Tax (Hearinǵ Aids, Batteries)

Volume 389: debated on Tuesday 11 May 1943

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asked the Chancellor of the Exchequer whether he has been able to give further consideration to the question of removing Purchase Tax from the batteries required for the operation of deaf-aids?

Yes, Sir. I am happy to say that I have now found it possible to agree a formula on the basis of which I can exempt from Purchase Tax certain high tension batteries specially designed for use with hearing aids. The Treasury has accordingly made an Order giving effect to this decision which becomes operative from to-day. I should perhaps add that, for the reasons which I indicated is my reply of the 13th May last to my hon. and gallant Friend, I have not been able to extend the concession to low tension batteries.