HC Deb 15 December 1970 vol 808 cc1109-10
28 and 29. Sir G. Nabarro

asked the Chancellor of the Exchequer (1) why toothbrushes do not attract purchase tax and toothpaste is taxed at 36⅔ per cent.; and, having regard to the condition of natural teeth of the young and the effect on National Health Service funds, whether he will now take steps, resulting from his review of indirect taxation, to exempt toothpaste from all taxation;

(2) why toothbrushes are free of purchase tax, confectionery, liqueur chocolates and soft-drinks are Axed at 22 per cent., and toothpaste a 36⅓ per cent.; and whether, in the interest of preventive dentistry, he will announce forthwith the results of his review of indirect taxation and reform all such fiscal deficiencies militating against dental health, from 1st January, 1971.

Mr. Higgins

I will keep the dental interest in mind during the current review of indirect taxation. This is not yet complete.

Sir G. Nabarro

Will my hon. Friend bear in mind that this tax accident, which occurred many years ago, has cost us tens of millions of pounds over the years in increased dental decay and an advance in the National Health Service Vote, and that it would be far cheaper for taxpayers if he abolished the tax on toothpaste on 1st January next and saved a substantial sum of money on the National Health Service Vote?

Mr. Higgins

That would be a matter for the Finance Bill. As to the quantified aspect of the matter, I have no basis for such figures. My hon. Friend is well known for his crusade on purchase tax anomalies. I shall certainly bear in mind in the general review the point that he makes.

Mr. Bob Brown

Does the hon. Gentleman agree that the dental health of the nation will suffer very severely as a result of the recent announcement by his right hon. Friend the Chancellor, and that a more helpful Answer would have been worth while?

Mr. Higgins

I hope very much that the Answer was helpful. We are undertaking a review of the indirect taxation system, and I have given an assurance that this matter is among the aspects that we shall look into.