HC Deb 29 July 1941 vol 373 cc1236-7
22. Mr. Gordon Macdonald

asked the President of the Board of Trade whether he will consider, at an early date, removal or the reduction of the Purchase Tax on acetylene lamps used in coalmining?

The Chancellor of the Exchequer (Sir Kingsley Wood)

I have been asked to reply. I would refer my hon. Friend to the answer which I gave to a similar Question by my hon. Friend the Member for West Fife (Mr. Gallacher) on 3rd December last.

Mr. Macdonald

Does the Chancellor realise that the present position is, that lamps provided by a colliery company are free of tax, whereas lamps acquired by the men themselves are subject to tax, and will he take steps to remove that anomaly and see that such lamps are free of tax?

Sir K. Wood

I would like to discuss that with the hon. Member. I dare say he knows the difficulty there is in restricting the concession to the types used in the industry.

Sir Herbert Williams

Does not my right hon. Friend realise that the Purchase Tax is the main element in the spiral?