§ 62. Mr. Jannerasked the Chancellor of the Exchequer for what reason single deck chairs are subject to Purchase Tax whereas two deck chairs permanently joined together are not subject to Purchase Tax; and whether he will investigate the possibility of rectifying this anomaly.
§ The Economic Secretary to the Treasury (Mr. Douglas Jay)Chairs that are structurally joined together for use in concert halls and similar purposes are free of Purchase Tax. On the other hand, all garden furniture is chargeable. If my hon. Friend is interested in a particular case, perhaps he would let me have details of it.
§ Mr. JannerWhy is my hon. Friend putting this premium on the comfort of solitude? Is he aware that if two chairs are tied together there is no tax whereas if they are single there is a tax?
§ Mr. JayThis House has decided that domestic chairs should be subject to Purchase Tax. We take the view that when a number of chairs are joined together they are not domestic.
§ Mr. Oliver StanleyIs it not a complete reversal of the normal principle of taxation that two people permanently joined together should have to pay more tax than if they were single?