Children's Clothing (Purchase Tax)

HC Deb 12 February 1946 vol 419 cc175-6

56. Mr. De la Bère

asked the Chancellor of the Exchequer whether he will discontinue the Purchase Tax in respect of clothing for children up to the age of 1o years, in view of the special hardship and heavy expense incurred by parents who are at the present time endeavouring to provide for their families

Mr. Dalton

Garments and boots and shoes for young children have never been subject to Purchase Tax. Other articles of clothing, such as hats, caps and gloves, are exempt from tax if they are "Utility" goods.

Mr. De la Bère

Are we to understand from the Chancellor's answer that all clothing for. children under 10 years of age is free of Purchase Tax?

Mr. Dalton

Exactly what I said in my answer.

Mr. De la Bère

Is the right hon. Gentleman aware that his answer was not pellucidly clear? It was impossible to tell whether it was comprehensive.