Officers' Uniform (Purchase Tax)

HC Deb 19 June 1951 vol 489 cc228-9

24. Brigadier Clarke

asked the Secretary of State for War why officers fighting in Korea are called upon to pay Purchase Tax for battle dress.

Mr. Strachey

It is normal for officers to pay Purchase Tax on battle dress. The outfit allowances which officers receive and the tax free element in their pay for the upkeep of uniform cover Purchase Tax on all items of uniform in the authorised scales, including battle dress.

Brigadier Clarke

Surely the Minister does not suggest that an officer who may be crawling through barbed wire in Korea can be classed in the same category in this matter as an officer who is in this country? Does he not agree that officers who are on active service should get their uniforms free of Purchase Tax?

Mr. Strachey

If there was a case, I think it would have to be made out for an increased allowance, but it can be considered.

Brigadier Thorp

Is not battle dress a utility garment? Surely Purchase Tax should not have to be paid on it?

Mr. Strachey

I should want notice of that question. I think it is a matter for my right hon. and learned Friend the President of the Board of Trade.

Brigadier Clarke

Is it not the duty of the Minister to think out these things for himself?

Mr. Chetwynd

Surely Purchase Tax is not paid on exported articles? Are not these battle dresses exported?

Mr. Strachey

I should require notice of that question.