HC Deb 03 July 1951 vol 489 cc2117-8
4. Mr. Langford-Holt

asked the Secretary of State for War what articles of uniform sold in quartermasters' stores, which are compulsory for either officers or other ranks, carry Purchase Tax.

Mr. Wyatt

Officers pay Purchase Tax on any articles of uniform purchased in quartermasters' stores in the United Kingdom, but not overseas. The principal items available are battledress, anklets and boots. Other ranks pay no Purchase Tax on any item of clothing.

Mr. Langford-Holt

Is not the hon. Gentleman entirely dissatisfied with the situation whereby officers are first compelled to join up and then compelled to buy these articles for the purpose for which they were compelled to join up, and will he make representations to his right hon. Friend the Chancellor of the Exchequer about it?

Mr. Wyatt

All officers receive a tax free allowance yearly which makes provision for paying Purchase Tax on their uniforms.

Brigadier Head

Does not the Minister consider that officers' battledress is essentially a utility garment and should, therefore, not be subject to Purchase Tax?

Mr. Wyatt

It has never been the policy of the Treasury to say that all utility cloth should never pay Purchase Tax. It depends on the sort of garment when it is made up.

Mr. John Tilney

Does not the hon. Gentleman agree that the difference in the tax free allowance as between other ranks and officers is only £6 5s. and that if on a jersey pullover the difference in price is as between 1ls. and 30s., that £6 5s. is very soon taken up?

Mr. Wyatt

That is another question.

Mr. Profumo

Could the hon. Gentleman say whether, if at any future stage discussions are opened with the Treasury with a view to increasing these allowances, his attitude will be as stated in his last reply, that the present allowances are satisfactory?

Mr. Wyatt

Consultations are naturally going on between ourselves and the Treasury all the time with the hope of improving allowances of this kind, but I should warn the hon. Gentleman that it is very likely that if one gets any alteration in the allowance it will be to the detriment of the officer because the allowance for Purchase Tax might well be taken off.

Brigadier Prior-Palmer

Is not the Minister also aware that the uniform allowance was introduced before there was any question of Purchase Tax, that that tax was not taken into account at the time, and that it is an additional imposition on the pocket of the officer?