HC Deb 10 April 1951 vol 486 cc871-2

8. Purchase Tax (Reliefs)

Resolved:

That the enactments relating to purchase tax shall be amended (with effect from the eleventh day of April, nineteen hundred and fifty-one) as follows, but subject to the power of the Treasury to make orders under section twenty-one of the Finance Act, 1948:—

1. Goods comprised in Group 4 (Haberdashery, including patterns for making apparel):— The following shall be exempt—laces of kind used for fastening garments or footwear, sewing and darning needles, knitting needles, bodkins, crochet hooks, pins of base metal except hairpins, thimbles, finger shields for needlework, tape measures and paper patterns.

2. Goods comprised in Group 5 (Textile articles of a kind used for domestic purposes and articles made of any material which are of a kind used as domestic soft furnishings or as domestic bedding):—

The following shall be exempt—

  1. (a) scourers, dish cloths, floor cloths and similar cleaning cloths, being woven articles, unbleached, of cotton or of cotton and jute, with weft of cotton waste and not exceeding 30 inches in length or width;
  2. (b) woven cotton polishing cloths, piece dyed in a single colour, whether impregnated or not, with warp or weft of cotton waste, not exceeding 30 inches in length or width;
  3. (c) cotton dusters, woven in a single piece and having, except for a border on each of the four sides, an over-all check pattern of coloured yarns, and not exceeding 24 inches in length or width;
  4. (d) knitted cleaning cloths of unbleached cotton waste, not exceeding 30 inches in length or width;
  5. (e) air pillows and air cushions;
  6. (f) water beds, water pillows and water cushions.

3. Goods comprised in Group 6 (Tissues and fabrics):— The following shall be exempt—knitted unbleached cotton cloth made with at least one needle omitted in every fifty needles.

4. Goods comprised in Group 11 (Furniture, hardware, ironmongery, turnery, table-ware, kitchen-ware and toilet-ware, being articles of a kind used for domestic or office purposes):— The following shall be exempt—steel wool, metal pot scourers, pastry boards, rolling pins, coal or cinder sieves and sifters, coal hods and coal scuttles, pedal-operated sanitary bins, chambers and lids therefor, urinals and lids therefor, commode pans and lids therefor, commode chairs, commode stools, over-bed tables, hot-water bottles and stoppers therefor, baths, wash tubs, wash boards, ironing boards, shields and stands for smoothing irons or pressing irons, clothes line posts, clothes pegs, clothes props and clothes airers (other than heated airers); The following shall cease to be chargeable under Group 11—serving trays, bread boards, bowls, jugs and ewers (other than articles of cut glass, or of nickel, Britannia metal, nickel silver, pewter or similar metals, or which are made wholly or partly of stainless steel or are coated or plated with silver).

5. Goods comprised in Group 12 (Appliances and apparatus, whether mechanically operated or not, of a kind used for domestic purposes, including cooking, heating and refrigerating appliances and apparatus of a kind so used, but not including mechanical lighters):— The following shall be exempt—kitchen scales and kitchen weighing machines, vaporisers (not being toilet requisites), fumigating lamps, hand operated wringers and hand operated mangles.

6. Goods comprised in Group 23 (Trunks, bags, wallets, jewel cases, pouches, purses, suit cases, attaché cases, baskets and similar receptacles of a kind used for personal or domestic purposes (whether fitted or not):— The following shall be exempt—shoulder satchels of a kind designed for use by school children.

7. Goods comprised in Group 31 (Toilet requisites except face cloths and towels):— The following shall be exempt—toilet paper.

9. Purchase Tax (Increases)

Resolved: That the enactments relating to purchase tax shall be amended (with effect from the eleventh day of April, nineteen hundred and fifty-one) so that, subject to the power of the Treasury to make orders under section twenty-one of the Finance Act, 1948, such of the goods comprised in the following Table as are now chargeable with the first rate of purchase tax shall be chargeable instead with the second rate, and bicycle sidecars and bicycle and sidecar combinations shall be treated as bicycles.

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