HC Deb 16 July 1947 vol 440 cc535-9
PART I.
AMENDMENTS CONSEQUENTIAL ON EXEMPTIONS AND REDUCTIONS OF RATES OPERATING FROM 16TH APRIL, 1947.
Amendments of Seventh Schedule to Finance (No. 2) Act, 1940.
Reference to place for making Amendment. Amendment.
In the first column, the entry relating to carpets, rugs, mats, linoleum and other floor coverings Substitute:— "Carpets, carpeting, mats and matting, being articles of textile material, rugs and wooden floor coverings."
In the second column, opposite the entry directed to be substituted for the entry in the first column relating to carpets, rugs, mats, linoleum and other floor coverings. Insert:— "Floor coverings, including linoleum, but not including—
(a) carpets, carpeting, mats or matting, being articles of textile material;
(b) rugs;
(c) wooden floor coverings."
In the second column, opposite the entry in the first column relating to articles of china, porcelain, earthenware, stoneware, or other pottery ware. Insert:— "Chambers not supplied as part of a toilet service, and chair pans and commode pans and lids for such chambers and pans as aforesaid."
"Hot water bottles 0! a kind designed for use as bed warmers or foot warmers."
In the second column, opposite the entry in the first column relating to appliances, apparatus, accessories and requisites for sports, games, gymnastics or athletics. Insert:— "Requisites, for cricket, of the following descriptions,—bats, balls, stumps and bails, and wicket-keepers' and batsmen's pads and gloves."
"Footballs and parts of footballs, and footballers' shinguards."
"Requisites for hockey, but not for ice hockey, of the following descriptions,—sticks, balls and shinguards."
"Boxing gloves."
"Rowing boats specially designed as racing boats."
In the third column, after the entry relating to articles of china, porcelain, earthenware, stoneware or other pottery ware. Insert:— "Domestic water filters designed to remove bacteria and other suspended impurities from drinking water by mechanical means but not including filters also employing chemical reaction"

the House. It is a very strange procedure. I think I can speak for a number of Members when I say that this whole method of dealing with Purchase Tax exemptions is very wrong from the Parliamentary point of view. We have had it again this year. Members of all parties have put forward all sorts of suggestions, and the Chancellor has added up the grand total and, after taking off a certain percentage, has distributed his favours afterwards. I hope that before next year he will think of a better and more satisfactory technique of imposing taxation.

Schedule read a Second time, and added to the Bill.

Amendment of Seventh Schedule to Finance Act, 1942.
Reference to place for making Amendment. Amendment.
In the entry relating to toilet requisites. After "of all kinds except," insert "dental sticks, toothpicks and", and after "razors and razor blades," insert "razor strops, razor sharpeners."
PART II.
AMENDMENTS CONSEQUENTIAL ON EXEMPTIONS AND REDUCTIONS OF RATES OPERATING FROM 10TH JULY, 1947.
Amendments of Seventh Schedule to Finance (No. 2) Act, 1940.
Reference to place for making Amendment. Amendment.
In the first column, in the entries relating to projectors for sub-standard film and to parts of and accessories to cameras, enlargers and projectors. Delete "Protectors for sub-standard film", and for "enlargers or projectors" substitute "or enlargers."
In the first column, after the entry relating to pencils, pens, &c. Insert:— "Reproductions produced in quantity for general sale, irrespective of size, and whether plain or coloured, of such pictures, prints, engravings and similar articles as were executed more than one hundred years before the date on which tax becomes due in respect of the reproductions."
In the second column, after the entry relating to floor coverings. Insert:— "Floor coverings of the following descriptions:—
Rush, grass, raffia, straw or reed woven mats and rush, grass, raffia, straw or reed woven matting;
Woven mats and woven matting, being mats and matting whereof the warp or welt consists of tow of flax."
In the second column, after the entry relating to rowing boats. insert:— "Requisites for shinty and hurley of the following descriptions,—sticks, balls and shinguards.
Requisites for lawn bowls of the following' descriptions,—bowls and jacks.
Requisites for lacrosse of the following descriptions,—crosses, balls and gauntlets.
Netballs.
Requisites for athletics, the following,—throwing hammers and handles therefor, regulation shot, relay batons, discuses, vaulting poles, hurdles and javelins and heads and shafts therefor.
Inflatable leather balls made in panels or sections, and parts thereof.
Racing oars, spoon -bladed, not less than 12 feet in length."
In the third column, after the entry relating to haberdashery. Insert "Children's safety reins and children's, safety harness."
In the third column, after the entry relating to thermal insulating covers. Insert "Thermostats."
In the third column, after the entry relating to hollow-ware of iron or steel. Insert "Dustbins, buckets and pails and lids for any of those articles."
In the third column, the entry relating to projectors for slides. Substitute "Projectors for sub-standard film or for slides (including projectors for film strips)."
In the third column, after the entry relating to passenger gliders. Insert:— "Appliances, apparatus, accessories and requisites for sports, games, gymnastics and athletics, not being mechanically operated articles, the following,—swings, slides (including water chutes), see-saws, roundabouts and giant strides."
Amendment of Seventh Schedule lo Finance Act, 1942.
Reference to place for making Amendment: Amendment.
The entry relating to pictures, prints, engravings, &c. At end add:— "but excluding reproductions, irrespective of size, and whether plain or coloured, of such pictures, prints, engravings and similar articles as were executed more than one hundred years before the date on which tax becomes due in respect of the reproductions."
[Mr. Dalton.

Brought up, and read the First time.

Mr. Dalton

I beg to move, "That the Schedule be read a Second time"

This Schedule is an attempt to meet requests put forward on an earlier stage of the Bill, and is another series of exemptions and reductions operating from 16th April and from 10th July.

Schedule read a Second time, and added to the Bill.