HC Deb 15 April 1948 vol 449 c1165
52. Mr. Granville Sharp

asked the Chancellor of the Exchequer why a 66⅔ per cent. Purchase Tax has been imposed on draining boards; and whether he will reconsider this matter as prejudicing the provision of efficient housing.

54. Mr. Peter Freeman

asked the Chancellor of the Exchequer whether he will exempt draining boards from Purchase Tax at 66⅔ per cent., in view of their necessity for household purposes.

Mr. Glenvil Hall

Under the Budget proposals, draining boards, in common with hardware, ironmongery, table kitchen and toilet ware generally, as sold over the shop counter, are chargeable at 33⅓ per cent. The housing question arises only if this type is installed in preference to the types which are builders' fixtures, and which are exempt from Purchase Tax

Mr. Sharp

In view of the fact that many local authorities prefer to buy manufactured non-timber draining boards, rather than to use timber for draining boards, will my right hon. Friend reconsider this matter?

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