§ 15. Major Legge-Bourke
asked the President of the Board of Trade whether he will allow an increase in the number of coupons available to hairdressers for 885 towels; and why it is proposed to introduce a purchase tax on scissors and clippers supplied for use by licensed hairdressers.
§ Sir S. Cripps
Ex-Servicemen reopening their hairdressing businesses are given coupons to obtain an initial stock of towels. I am discussing the possibility of extending this concession with the National Hairdressers' Federation. As regards the second part of the Question, hair clippers and scissors are chargeable under the Seventh Schedule to the Finance (No. 2) Act, 1940, at 33⅓ per cent. ad valorem. The law provides no relief from tax on any kind of articles in favour of any particular class of purchaser.