HC Deb 23 September 1948 vol 456 cc1088-9
59. Mr. Mott-Radclyffe

asked 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 Hall

These leatherette pencil cases rank as wallets and are chargeable with Purchase Tax at 664 per cent.

Mr. Mott-Radclyffe

Can 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 Hall

They 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. Nicholson

How 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 Hall

Wallets need not necessarily be used specifically for holding money. I think that if the hon. Gentleman would turn up the definition in the dictionary he would find that the word "wallet" covers a larger variety of things than that.

Mr. Nicholson

It does not cover pen and pencil holders as wallets.

Mr. McCorquodale

In view of the extraordinary statement which the right hon. Gentleman has made, would he ask his advisers to look at the matter again?