HC Deb 21 August 1945 vol 413 cc448-9
64. Mr. Douglas

asked the Chancellor of the Exchequer what materials used in building houses and what fittings usually installed in them are liable to Purchase Tax; and at what rate of tax.

The Chancellor of the Exchequer (Mr. Dalton)

Since the answer contains a good deal of detail I will, with my hon. Friend's permission, circulate it in the Official Report.

Following is the answer:

No materials normally used for constructing the shell of a house are liable to Purchase Tax.

Of the fittings recommended to housing authorities by the Ministries of Health and Works in the Housing Manual, 1944, the following are liable to Purchase Tax:

Stoves, grates, boilers and auxiliary space and water heaters; cookers; wash boilers; draining boards and kitchen work tops; cupboards, drawers, dressers and plate racks; ceiling airers.

The rate of tax in each case is 33⅓ per cent. of the wholesale value.

If my hon. Friend has in mind any other fittings, not mentioned in the Manual, perhaps he will communicate with me.

67. Mr. H. Hynd

asked the Chancellor of the Exchequer whether he will consider rescinding Purchase Tax on all articles required for rehousing purposes.

70. Mr. Keeling

asked the Chancellor of the Exchequer to what extent cookers, water heaters and refrigerators supplied to Government-built houses are exempt from Purchase Tax; and whether he will place Government-built houses and houses built by local authorities and private enterprise all on an equal footing in this respect.

72. Major Boyd-Carpenter

asked the Chancellor of the Exchequer whether he has considered the request made to him by letter, dated 1st August, 1945, by the borough council of Kingston-upon-Thames in its capacity as electricity undertakers for the borough, that Purchase Tax be remitted on domestic electrical apparatus required to equip new houses built in the borough; and what action he proposes to take on the request.

75. Sir Wavell Wakefield

asked the Chancellor of the Exchequer if, in view of their essentiality, he will remove the Purchase Tax on electric cookers.

Mr. Dalton

I have received suggestions from local authorities and from other quarters, that domestic electrical apparatus and other articles of household equipment should be exempted from Purchase Tax. I shall consider these and other suggestions for relief from Purchase Tax in the course of the general review, which I am now making, of the present levels of all forms of taxation.

Mr. Keeling

Will the right hon. Gentleman include in his consideration these articles, when they burn gas?

Mr. Dalton

Yes, Sir.