HC Deb 03 May 1949 vol 464 cc820-2
39. Mr. Sparks

asked the Chancellor of the Exchequer what reductions have so far been made in Purchase Tax upon general household goods and commodities; and what is the gross value of those reductions and the individual amounts in each classified group.

Mr. Jay

I regret that information in this form is not available. I will, however, circulate in the OFFICIAL REPORT a list of the principal reductions made in the Finance Act, 1948, and subsequently by Treasury Order, at an estimated cost of about £60 million a year, additional to the reliefs accruing from extensions of the Utility Schemes.

Mr. Sparks

Could my hon. Friend say whether these reductions have, in the main, been passed on to the consumer?

Mr. Jay

So far as we know they have in the great majority of cases. The revenue has certainly been conceded by the Treasury.

Mr. Gallacher

Is the Minister aware that there is a very strong feeling that Purchase Tax should be removed from all household goods and necessities and will he draw the attention of his right hon. and learned Friend to that before the Finance Bill comes in so that the Purchase Tax may be removed as the people desire?

Mr. Jay

Purchase Tax has already been removed from the great majority of real necessities.

Following is the list:

Brief Description Rate at 1st April 1948 Current Rate
Per cent. Per cent.
Groups 1, 2, 3—
Silk garments 50 33⅓
Sheepskin garments, head gear and gloves for in dustrial use 50 33⅓
Non-Utility fur garments, headgear and gloves 125 100
Hand-knitted and hand embroidered garments 33⅓ Exempt
Hand-knitted and hand embroidered headgear and gloves 50 Exempt
Headgear, other non-Utility 50 33⅓
Gloves, other non-Utility 50 33⅓
Group—
Haberdashery of fur 125 100
Haberdashery, hand-knitted 50 Exempt
Haberdashery, other non Utility 50 33⅓
Group 5—
Domestic textile articles (non-Utility) of pile or woven-figured fabrics 125 66⅔
Non-Utility pillows, bolsters and mattresses 50 33⅓
Group 6—
Ribbons, etc., not more than 3 inches wide 50 33⅓
Pile and woven-figured fabrics (non-Utility) 125 66⅔
Group 8—
Fur skin, dressed 125 100
Group 9—
Certain tiles and strips for floor covering 50 Exempt
Fur rugs 125 100
Other floor coverings, except linoleum 50 33⅓
Group 10—
Paper towels and hand kerchiefs 50 Exempt
Group 11—
Glassware of cut glass 125 100
Galvanized baths not less than 42 inches long 33⅓ Exempt
Hardware, tableware, etc., except vessels for food and drink 50 33⅓
Furniture, non-Utility 50 33⅓
Group 12—
Vacuum cleaners, and other gas and electric appliances (except heaters) 50 33⅓
Gas space and water heating appliances 75 66⅔

Brief Description Rate at 1st April,1948 Current Rate
Per cent. Per cent.
Group 13—
Cutlery 50 33⅓
Group 14—
Lighting fittings 50 33–
Incandescent mantles 50 33⅓
Electric filament lamps 50 33⅓
Oil burning lamps 50 Exempt
Group 15—
Hand lamps and hand torches 50 33⅓
Group 16—
Electric lawn mowers 75 33⅓
Garden ornaments 125 100
Garden furniture 50 33⅓
Group 17—
Clocks and watches (not of gold or silver) 50 33⅓
Clocks and watches of gold and silver 125 100
Group 18—
Wireless and television sets and valves 50 33⅓
Group 19—
Pipe organs, etc 50 Exempt
Gramophone records not produced for general sale 50 Exempt
Group 20—
Toys and some sports goods 50 33⅓
Group 21—
Wooden walking sticks 50 33⅓
Group 23—
Trunks, bags, etc., of leather 125 100
Plain baskets 50 33⅓
Group 25—
Pictures, vases, etc. 125 100
Groups 26, 27, 28—
Jewellery, gold and silver ware, etc. 125 100
Group 29—
Most fancy goods 125 100
Group 30—
Hair-waving and hair-drying machines 50 33⅓
Group 31—
Electric dry shavers 125 33⅓
Brushes, combs, scissors, razors, toilet paper, etc. 50 33⅓
Other toilet requisites 125 100
Group 32—
Perfumery and cosmetics 125 100
Toilet soap, toothpaste and other toilet preparations 50 33⅓
Group 33—
A range of non-proprietary medicines; and certain other medicines used in dispensing 33⅓ Exempt
Group 34—
Stationery and office requisites 50 33⅓