§ 59. Mr. Mott-Radclyffeasked the Chancellor of the Exchequer upon what grounds a child's pen and pencil set in a leatherette-type holder is classified as a wallet and subject to purchase tax of 664 per cent. in view of the fact that the Purchase Tax on stationery sundries is at the rate of 33⅓ per cent.
§ Mr. Glenvil HallThese leatherette pencil cases rank as wallets and are chargeable with Purchase Tax at 664 per cent.
§ Mr. Mott-RadclyffeCan the right hon. Gentleman explain to the House by what stretch of the imagination a child's pen and pencil set in a leather type of holder can be classified as a wallet? If he wanted to buy a child's pen and pencil set, would he buy a wallet?
§ Mr. Glenvil HallThey come in Group 23 of the Schedule, and they come within the class of articles described as
' trunks, bags, wallets and similar receptacles of a kind used for personal or domestic purposes.
§ Mr. NicholsonHow can it be claimed that a pen and pencil set is used for personal or domestic purposes, as is a wallet which is used for holding money?
§ Mr. Glenvil HallWallets need not necessarily be used specifically for holding money. I think that if the hon. Gentleman would turn up the definition 1089 in the dictionary he would find that the word "wallet" covers a larger variety of things than that.
§ Mr. NicholsonIt does not cover pen and pencil holders as wallets.
§ Mr. McCorquodaleIn view of the extraordinary statement which the right hon. Gentleman has made, would he ask his advisers to look at the matter again?