HC Deb 27 March 1947 vol 435 cc1401-2
58. Mr. York

asked the Chancellor of the Exchequer why Purchase Tax on fuel economy appliances other than fire bricks was reimposed by officers of the Customs and Excise on 29th January, 1947.

Mr. Glenvil Hall

The exemption from Purchase Tax provided by the Finance Act, 1946, for firebricks, and similar articles designed for use as fuel economisers, is still in force. If the hon. Member has in mind a decision given by the Customs and Excise about a particular fuel economy appliance, and will send me particulars, I will have inquiry made.

Mr. York

In view of the fact that the Financial Secretary's Department has in hand one of these cases, will he say that in view of the present fuel situation we can do away with the strictly legalistic interpretation of that piece of legislation?

Mr. Glenvil Hall

The particular appliance which I think the hon. Member has in mind does not come within the ambit of the Order which exempts certain fire appliances. It is a matter which we might perhaps discuss when we come to the Budget.

Mr. York

But it did before January, 1947.

Mr. C. S. Taylor

In view of the fact that electric cooking and washing machines are not now being used, is the Chancellor of the Exchequer going to re-impose the Purchase Tax on them?