§ 61. Wing-Commander Jamesasked the Chancellor of the Exchequer whether, in order to lighten the burden upon parents of young children, he will consider the removal of Purchase Tax upon articles, such as perambulators, solely used for infants?
§ Sir K. WoodPerambulators, and garments and footwear suitable for young children's wear, and not containing silk or fur skin have always been exempt from Purchase Tax. I am afraid it would not be possible to provide for the exemption of every kind of domestic article which may be used for infants.
Viscountess AstorWould it not be possible to exempt perambulators? They are of enormous value, and they are difficult to get?
§ Sir K. WoodThey are already free of Purchase Tax.