HC Deb 06 April 1948 vol 449 cc89-103
GROUP I.
Garments and footwear:—
(a) Articles not comprised in any of the following paragraphs of this Group First.
(b) Utility fully fashioned stockings First.
(c) Utility garments made wholly or mainly of fur skin Second.
(d) Utility articles not comprised in paragraphs (b) or (c) of this Group Exempt.
(e) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial use First.

determining what goods are chargeable goods for the purposes of purchase tax and the rates of tax chargeable in respect therof;

(b) as from the said day, in determining the question which of two rates of purchase tax is chargeable in respect of a vehicle, where value of the vehicle, the retail value shall be ascertained on the assumption that the seller by retail suffered the incidence of tax at the lower of the two rates in question;

(c) the Treasury shall have power by order to make any change in the classes of goods which are chargeable goods or in the rate at which tax is chargeable in respect of goods of any class;

(d) any change effected by or under any enactment in the classes of goods which are chargeable goods, or in the rate at which tax is chargeable in respect of goods of any class, taking effect at any time after the passing of this Resolution shall have effect—

  1. (i) in relation to a purchase of goods delivered under the purchase after that time notwithstanding that the purchase was made before that time; and
  2. (ii) in relation to the application of a chargeable process completed after that time notwithstanding that the process was applied in pursuance of a contract made before that time.

(f) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (c) or (e) of this Group Third.
(g) Protective boots designed for use by miners or quarrymen or moulders Exempt.
(h) Clogs and other wooden-soled footwear, other than articles made wholly or partly of fur skin (including any skin with fur. hair or wool attached) Exempt.
(i) Footwear of a kind suitable for young children's wear, other than articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) Exempt.
(j) Surgical appliances Exempt.
GROUP 2.
Headgear:—
(a) Articles not comprised in any of the following paragraphs of this Group First.
(b) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial use First.
(c) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (b) or (d) of this Group Third.
(d) Utility articles Exempt.
(e) Protective helmets designed for use by miners or quarrymen Exempt.
(f) Wigs Exempt.
(g) Surgical appliances Exempt.
GROUP 3.
Gloves:—
(a) Articles not comprised in any of the following paragraphs of this Group First.
(b) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial use First.
(c) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (b) or (d) of this Group Third.
(d) Utility articles Exempt.
(e) Surgical appliances Exempt.
GROUP 4.
Haberdashery, including patterns for making apparel:—
(a) Articles not comprised in any of the following paragraphs of this Group First
(b) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) Third.
(c) Utility articles Exempt.
(d) Sewing thread, and mending and knitting wool Exempt.
GROUP 5.
Textile articles of a kind used for domestic purposes and articles made of any material which are of a kind used as domestic soft furnishings or as domestic bedding:—
(a) Articles not comprised in any of the following paragraphs of this Group Second.
(b) Utility articles Exempt.
(c) Floor coverings Not chargeable under this Group.
GROUP 6.
Tissues and fabrics:—
(a) Tissues and fabrics whether in the piece, shaped or partly made-up, including such tissues and fabrics which have been dyed, printed, coated or otherwise treated, but not including tissues and fabrics comprised in any of the following paragraphs of this Group Second.
(b) Utility cloth Exempt.
(c) Fabrics of the following descriptions, not being woven-figured fabrics, pile fabrics, braids, fringes, gimps or similar trimmings, furnishing fabrics, suitings or overcoatings, or fabrics which have been bleached, printed, embroidered or otherwise decorated:—
(i) jute fabrics Exempt.
(ii) felt fabrics Exempt.
(iii) glass fibre fabrics Exempt.
(iv) asbestos fabrics Exempt.
(v) woven fabrics not containing wool which weigh not less than 12 ounces per square yard Exempt.
(vi) woven fabrics containing wool which weigh not less than 18 ounces per square yard Exempt.
(d) Bolting cloth Exempt.
(e) Machinery belting Exempt.
(f) Tracing cloth Exempt.
(g) Abrasive cloth Exempt.
(h) Varnished or bitumenised cloth and varnished or bitumenised tape of the kinds used for the purpose of electrical insulation Exempt.
(i) Netting of cordage, rope or twine, including fishing net, bat not including composite fabrics incorporating such netting and not including sports netting Exempt.
(j) Rags Exempt.
(k) Lamp wick Exempt.
(l) Fabrics of a kind suitable for and prepared or put up in special packs as surgical dressings Exempt.
(m) Floor coverings Not chargeable under this Group.
GROUP 7.
Plastic sheeting in the piece or in cut lengths of a kind suitable for making garments or curtains, tablecloths and similar soft furnishings Second.
GROUP 8.
Fur skin (including any skin with fur, hair or wool attached), dressed Third.
GROUP 9.
(a) Floor coverings First.
(b) (i) Rugs made of fur skin (including any skin with fur, hair or wool attached) Third.
(ii) Other rugs, except floor rugs Second.
GROUP 10.
(a) Wallpaper First.
(b) Window display papers, being fancy papers coated, stained, printed, embossed, laminated or otherwise decorated, including coated poster papers, but not including such papers cut to size suitable for use as box papers or as printing paper First.
(c) Paper handkerchiefs, paper towels, paper serviettes, paper doyleys, paper table covers, paper table decorations, shelf paper, and similar articles of paper Second.
GROUP 11.
Furniture, hardware, ironmongery, turnery, table-ware, kitchen-ware and toilet-ware, being articles of a kind used for domestic or office purposes:—
(a) Articles not comprised in any of the following paragraphs of this Group First.
(b) (i) Tables, desks, chairs, sideboards, beds, chests, drawers, cupboards and similar furniture, except those comprised in paragraph (e) of this Group Second.
(ii) wire and spring mattresses except those comprised in paragraph (e) of this Group Second.
(c) Mirrors, whether framed or not Third.
(d) Glassware of cut glass Third.
(e) Utility furniture and component parts of utility furniture Exempt.
(f) Invalid chairs Exempt.
(g) Picture frames of wood, plain, gilt or coloured, with or without ornamental composition, which are made from moulding of a width not less at any point than three inches Exempt.
(h) Metal clothes lockers of a kind installed in cloakrooms other than domestic cloakrooms Exempt.
(i) Vessels designed for use primarily as containers for food or drink in the course of its storage, preparation or consumption, and lids for use with such vessels, but not including articles of cut glass, articles made wholly or partly of stainless steel, articles coated or plated with silver, or articles of nickel, Britannia metal, nickel silver, pewter or similar metals Not chargeable under this Group.
(j) Household brooms and household brushes Exempt.
(k) Dustbins, buckets, pails and sanitary pans, and lids for any of those articles Exempt.
(l) Thermal insulation covers designed for domestic water systems Exempt.
(m) Thermostats Exempt.
(n) Builders' hardware, sanitary ware and other articles of kinds ordinarily installed by builders as fixtures Not chargeable under this Group.
(o) Fireguards, except those incorporating heating elements Exempt.
(p) Accessories for domestic stoves, grates, ranges and fireplaces, being accessories designed for use as fuel economisers, the following:—
(i) fire-bricks and similar articles Exempt.
(ii) accessories designed so as, when placed above the fuel in an open fire, temporarily to convert the fire into an enclosed fire Exempt.
(q) Trivets and similar articles being accessories for domestic stoves, grates, ranges and fireplaces Exempt.
GROUP 12.
Cooking, heating, refrigerating and other appliances and apparatus, whether mechanically operated or not, being appliances and apparatus of a kind used for domestic purposes, except mechanical lighters:—
(a) Appliances and apparatus not comprised in any of the following paragraphs of this Group First.
(b) Appliances and apparatus of a kind suitable for operation from electric or gas mains for the conversion of electricity or gas into heat for the purpose of space heating or water heating, of the following descriptions:—
(i) space heating appliances and apparatus, including appliances and apparatus of a kind used for boiling or cooking and also for space heating Third.
(ii) instantaneous water heaters Third.
(iii) immersion water heaters Third.
(iv) storage water heaters Third.
(v) circulator water heaters for tank storage Third.
(vi) water boilers for tank storage or central heating Third.
(c) Cooking space heating and water heating appliances of a kind not suitable for operation from electric or gas mains, of the following descriptions:—
(i) stoves, grates, ranges, fireplaces and ovens Exempt.
(ii) radiators and convectors Exempt.
(iii) storage water heaters Exempt.
(iv) circulator water heaters for tank storage Exempt.
(v) water boilers for tank storage or central heating Exempt.
(d) Parts of such stoves, grates, ranges, fireplaces and ovens as are comprised in paragraph (c) of this Group Exempt.
(e) Space heating appliances incorporating electric fans or electric pumps, or both such fans and such pumps, designed to consume in all not more than 100 watts, but not including appliances otherwise electrically operated and not including appliances operated by gas Exempt.
(f) Wash boilers and wash coppers Exempt.
(g) Electric kettles and other cooking utensils incorporating heating elements Exempt.
(h) Smoothing irons and pressing irons Exempt.
GROUP 13.
Cutlery suitable for domestic or personal use and spoons, forks and similar articles suitable for domestic use:—
(a) Articles not comprised in any of the following paragraphs of this Group and blanks of articles not so comprised First.
(b) Articles designed for use solely in the course of any trade, profession, employment or vocation and unsuitable for use for other purposes Exempt.
(c) Articles consisting of a knife and fork combined specially designed for use by persons not having the full use of their arms, and other articles specially designed for use by such persons Exempt.
GROUP 14.
(a) Fittings of a kind used for interior domestic or office lighting:—
(i) table and floor standards (whether complete or not) First.
(ii) brackets, pendants, candelabra and electroliers First.
(iii) lanterns, shades, bowls and reflectors First.
(iv) glass chimneys and similar primary glasses being chimneys and glasses designed for oil or candle lamps Exempt.
(v) other illuminating glassware First.
(b) Incandescent mantles First.
(c) Electric filament lamps not exceeding 250 watts and fluorescent lighting tubes not exceeding 80 watts First.
GROUP 15.
Hand lamps and hand torches:—
(a) Articles not comprised in any of the following paragraphs of this Group First.
(b) Acetylene hand lamps Exempt.
(c) Miners' safety lamps Exempt.
GROUP 16.
(a) Lawn mowers and garden rollers First.
(b) Garden furniture Second.
(c) Garden ornaments Third.
GROUP 17.
(a) Clocks and watches:—
(i) articles not comprised in any of the following sub-paragraphs of this paragraph Second
(ii) clocks and watches made wholly or partly of gold, silver or other precious metal (including gold plate, but not including base metal which is gilt or silver-plated) Third.
(iii) clocks designed for use as public clocks with dials not less than 2 feet in diameter or with dials having a diagonal measurement of 2 feet 6 inches or more Exempt.
(b) Clock movements and watch movements:—
(i) articles not comprised in any of the following sub-paragraphs of this paragraph Second.
(ii) movements, complete with hands, designed for mechanical and impulse clocks with dials not less than 2 feet in diameter or with dials having a diagonal measurement of 2 feet 6 inches or more Exempt.
(iii) movements, complete with hands, designed for synchronous clocks with dials not less than 2 feet 6 inches in diameter or with dials having a diagonal measurement of 3 feet or more Exempt.
(c) Cases for, and accessories to, clocks and watches, and watch chains, wristlet watch straps and similar articles:—
(i) articles not comprised in the following sub-paragraph of this paragraph Second.
(ii) articles made wholly or partly of gold, silver or other precious metal (including gold plate, but not including base metal which is gilt or silver-plated) Third.
GROUP 18.
(a) Wireless receiving sets of the domestic, portable or road vehicle types (including kits of parts, whether or not assembled and whether or not complete, of a kind used in the assembly of such sets) and valves suitable for use therewith Second.
(b) Batteries and accumulators suitable for use with wireless receiving sets of the domestic or portable type, other than dry batteries of not more than 6 volts First.
GROUP 19.
(a) Musical instruments including gramophones, radiogramophones, player pianos and similar instruments, and parts thereof and accessories thereto:—
(i) articles and parts thereof and accessories thereto not comprised in any of the following sub-paragraphs of this paragraph Second.
(ii) pipe organs, electronic organs and reed organs (except the types designed to be carried when played) and parts thereof and accessories thereto Exempt.
(iii) gramophones specially designed for reproduction of speech from records specially adapted for the use of the blind Exempt.
(b) Player piano records and gramophone records other than gramophone records for the reproduction of speech, specially adapted for the use of the blind Second.
GROUP 20.
Toys and games (including coin or disc operated machines), and appliances, apparatus, accessories and requisites for sports, games, amusements, gymnastics or athletics (not being garments, footwear, road vehicles, bicycles or tricycles) including parts thereof and accessories thereto:—
(a) Articles not comprised in any of the following paragraphs of this Group First.
(b) Swings, slides (including water chutes), see-saws, roundabouts and giant strides, not being mechanically operated articles Exempt.
(c) Gliders large enough to carry human beings, and accessories for such gliders Exempt.
(d) Boats and other vessels large enough to carry human beings, and accessories for such boats and vessels Exempt.
GROUP 21.
(a) Umbrellas and sunshades Second.
(b) Walking sticks and canes:—
(i) wholly of wood, except for the ferrules First.
(ii) other kinds Third.
GROUP 22.
Smokers' requisites, except matches and mechanical lighters Second.
GROUP 23.
Trunks, bags, wallets, jewel cases, pouches, purses, suit cases, attache cases, baskets and similar receptacles of a kind used for personal or domestic purposes (whether fitted or not):—
(a) Articles made of leather, hide or skin:—
(i) designed for use solely for the purpose of any trade, profession, employment or vocation and unsuitable for use for other purposes Second
(ii) other articles Third.
(b) Articles made of other materials Second.
GROUP 24.
(a) Photographic cameras and photographic enlargers and lenses and other parts of, and accessories to, photographic cameras and photographic enlargers:—
(i) articles not comprised in any of the following sub-paragraphs of this paragraph Second.
(ii) cinematograph cameras for film of standard width and parts of, and accessories to, such cameras Exempt.
(iii) articles suitable only for industrial, scientific or military use Exempt.
(b) Unexposed, sensitised photographic paper, cloth, plates and film:—
(i) articles not comprised in any of the following subparagraphs of this paragraph Second.
(ii) cinematograph film of standard width Exempt.
(iii) X-ray plates, film and paper Exempt.
(iv) ferro-prussiate, ferro-gallic and dye-line paper and cloth Exempt.
(v) document base paper, transparent tracing paper base and tracing cloth Exempt.
GROUP 25.
Pictures, prints, engravings, photographs, figures, busts, reliefs, vases and similar articles, of a kind produced in quantity for general sale:—
(a) Articles not comprised in any of the following paragraphs of this Group Third.
(b) 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 Second.
(c) Cinematograph films, film-strips and lantern slides, being films, film-strips and lantern slides containing pictures for exhibition by means of a projector Exempt.
(d) Wallpaper Not chargeable under this Group.
GROUP 26.
Jewellery and imitation jewellery, being articles consisting wholly or partly of stones or beads (precious, semi-precious or imitation) or of pearls (real, cultured or imitation) Third.
GROUP 27.
(a) Goldsmiths' and silversmiths' wares, being articles made wholly or partly of gold, silver or other precious metal (including gold plate but not including base metal which is gilt or silver-plated), other than articles comprised in the following paragraph of this Group Third.
(b) Miniatures or reproductions of the insignia of orders, decorations and medals granted by the Sovereign or conferred by or in the gift of a foreign Sovereign State or the Head of a foreign Sovereign State, and ribbons, bars and clasps designed for wear with, or with miniatures or reproductions of, such orders, decorations and medals (including made-up ribbon bars) Exempt.
GROUP 28.
(a) Articles made wholly or partly of ivory, amber, jet, coral, natural shells or tortoiseshell, or of jade, onyx, lapis lazuli or other semiprecious stones Third.
(b) Articles made wholly or partly of mother-of-pearl other than buttons and studs Third.
GROUP 29.
Fancy or ornamental articles suitable for personal or domestic use, and of a kind produced in quantity for general sale:—
(a) which consist of or incorporate figures, or which are decorated by hand-painting, or which are miniatures of or otherwise imitate other articles Third.
(b) of other descriptions, not being articles chargeable under any other Group Second.
GROUP 30.
(a) Hair waving machines and similar hair waving appliances First.
(b) Hair drying machines First.
GROUP 31.
Toilet requisites except face cloths and towels:—
(a) Articles not comprised in the following paragraph of this Group Third
(b) Brushes, combs, scissors, razors and razor blades, razor strops, razor sharpeners, dry shavers and dry shaver heads, sponges, toilet paper, dental sticks and toothpicks, not being articles supplied as part of a toilet set First.
GROUP 32.
(a) Perfumery Third.
(b) Toilet preparations, whether medicated or not, including cosmetics:—
(i) articles not comprised in the following sub-paragraph of this paragraph Third.
(ii) soap made up for sale as toilet soap; soap substitutes made up for sale as substitutes for toilet soap; shaving creams; shampoos; dentifrices; eye lotions, mouth washes and antiseptics; calamine lotion and similar alleviating toilet preparations, unperfumed First.
GROUP 33.
Drugs and medicines, manufactured or prepared, except the drugs and medicines set out in the Schedule to the Purchase Tax (No. 1) Order, 1948 First.
GROUP 34.
(a) Diaries, calendars, greeting cards and similar articles First.
(b) Stationery and office requisites except furniture and machinery First.
GROUP 35.
(a) Road vehicles constructed or adapted solely or mainly for the carriage of passengers or having to the rear of the driver's seat roofed accommodation lit by side windows and fitted with or constructed or adapted for the fitting of seating for passengers, other than vehicles comprised in any of the following paragraphs of this Group:—
(i) mechanically propelled vehicles of a retail value of more than one thousand two hundred and eighty pounds the vehicle Second.
(ii) other mechanically propelled vehicles First.
(iii) vehicles not mechanically propelled First.
(b) Bicycles and tricycles (whether mechanically propelled or not) constructed or adapted solely or mainly for the carriage of passengers First.
(c) Ambulances, invalid carriages and perambulators
Tramcars, trolley vehicles and other vehicles constructed to carry not less than twelve passengers.
Vehicles of not less than 3 tons unladen weight.
Prison vans and fire tenders.
Caravans.
Vehicles of the following descriptions in which the accommodation for carrying passengers is only incidental to the use of the vehicle for other purposes:—
bullion vans;
mobile cinemas, sound film production vehicles and similar vehicles:
mobile canteens, mobile clinics, travelling libraries, travelling shops, travelling show rooms and similar vehicles;
mobile printing presses and other mobile workshops;
pantechnicons and horse boxes;
hearses but not including hearsettes;
tower wagons, road construction, road cleansing, road watering, refuse collecting and similar vehicles Exempt.

24. Purchase Tax (Drugs, Medicines, etc.)

Resolved: That as from such date after the passing of this Resolution as Parliament may determine, the rates and incidence of purchase tax shall be varied so as to give effect to—

  1. (a) amendments as to tax chargeable in respect of drugs and medicines; and
  2. (b) amendments as to the activities to be treated for the purposes of purchase tax as manufacturing goods."

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