HC Deb 02 April 1946 vol 421 cc1102-3
51. Mr. Marples

asked the Chancellor of the Exchequer it Purchase Tax is levied on the following household fitments: bathroom fitments and accessories including mirrors, kitchen sink units or cupboards for the support of sinks, hat and coat racks, splash backs and curtain rails.

Mr. Morrison

Since the answer is detailed I will, with permission, circulate it in the OFFICIAL REPORT.

Following is the answer:

Baths, sinks, lavatory basins and water closets discharging into the drainage system are exempt from Purchase Tax as sanitary ware.

Bathroom mirrors are chargeable with tax at the rate of 100 per cent. of the wholesale value.

Other bathroom fitments and accessories, such as tumbler and toothbrush holders, shelf and towel brackets; kitchen sink units, or cupboards, for the support of sinks; hat and coat racks; splash backs and curtain rails are chargeable at the rate of 33⅓ per cent. of the wholesale value.

56. Mr. Marples

asked the Chancellor of the Exchequer whether the Purchase Tax which the building industry is required to pay on housing fitments is also paid by the Ministry of Works and local authorities.

Mr. H. Morrison

By local authorities, yes; by the Ministry of Works, no; but tax is charged on goods resold by the Ministry to buyers not registered for Purchase Tax.

Mr. Marples

Does not the right hon. Gentleman consider that this is rather unfair discrimination against private enterprise, and will it not reduce even more the pitiful number of houses being built?

Mr. Morrison

There will be no point in charging it against the Crown, because it is merely an in and out book transaction. It is a matter of convenience, and is not a charge.