HC Deb 27 February 1951 vol 484 c1910
50. Mr. Butcher

asked the Chancellor of the Exchequer why cups presented to schools to encourage children in sports and swimming, are charged at 100 per cent. Purchase Tax, instead of the lower rate charged on other electro-plated articles.

Mr. Gaitskell

Because they fall into the category of articles similar in character to vases and as such are chargeable at the 100 per cent. rate.

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