HC Deb 11 March 1952 vol 497 cc1307-10
1307
§
5. Purchase Tax (utility goods, etc.)
§
Resolved,
That—
- (a) purchase tax shall be chargeable in respect of goods of any description which are utility articles in the same cases and at the same rates as it is chargeable in respect of
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goods of that description which are not utility articles under the enactments and orders now in force, but subject to any provision made in pursuance of the following paragraphs of this resolution or in pursuance of any other resolution of the Committee of Ways and Means, and subject to any Treasury order made under section twenty-one of the Finance Act, 1948, after the passing of the Act giving effect to this resolution;
- (b) subject to any such Treasury order, garments trimmed with fursk in (including skin with fur, hair or wool attached), but not otherwise made thereof, shall not be chargeable with purchase tax at the third rate under paragraph (f) of Group 1 in Part 1 of the Eighth Schedule to the Finance Act, 1948, but (except in so far as they are comprised in some other paragraph of that Group) shall, if of a kind suitable for young children's wear, be exempt from purchase tax and, if not of such a kind be comprised in paragraph (a) of that Group (which charges tax at the first rate in respect of garments and footwear not comprised in any other paragraph):
- (c) there shall no longer be power to define the classes of goods affected by any such Treasury order by reference to marks the use of which the Board of Trade have power to regulate;
- (d) except as respects utility furniture and component parts of utility furniture, effect shall be given to this resolution as from the seventeenth day of March, nineteen hundred and fifty-two.
§
6. Purchase Tax (deductions from
wholesale value)
§
Resolved,
That—
- (a) where an article falling within any class of goods to which this resolution applies is an article of a description specified in the prescribed list for that class, then if the wholesale value of the article does not exceed the amount specified in the list in relation to that description, any purchase tax which would otherwise be chargeable in respect of the article shall not be chargeable, and if the wholesale value of the article does exceed the amount so specified, any purchase tax chargeable in respect of the article shall be chargeable on the excess only instead of on the wholesale value of the article (but so that an article shall be treated as excluded from any description specified in the list for a class within which the article falls, if the article is comprised in some other description so specified and the amount specified in relation to that other description is the lower);
- (b) this resolution shall apply to the three following classes of goods—
- Class I. wearing apparel, including handkerchiefs:
- Class II, cloth, plastic sheeting which is of a kind suitable for making garments or curtains, tablecloths and similar soft furnishings, domestic textile articles, soft furnishings and bedding, but excluding floor coverings and material for floor coverings:
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- Class III, furniture of a kind used for domestic purposes, but excluding clocks, musical instruments, heating or lighting appliances and apparatus and appliances and apparatus operated by gas or electricity;
and the prescribed list for any of those classes shall be such list as may be prescribed by or under any Act giving effect to this resolution;
- (c) provision shall be made—
- (i) for treating as chargeable goods articles in respect of which tax is not chargeable by reason of the new provisions made in pursuance of this resolution;
- (ii) for applying section twenty-four of the Finance Act, 1948 (which relates to the effect of changes in the charge to tax in relation to pre-existing contracts), to changes made by or under the new provisions in the goods in respect of which tax is chargeable or in the amount of tax chargeable in respect of any goods;
- (iii) for enabling regulations under Part V of the Finance (No. 2) Act, 1940, to direct that for the purpose of the new provisions an article shall be treated as an article of a particular material or class of material unless marked to show that it is an article of some other material or class of material;
- (d) effect shall be given to this resolution as from the seventeenth day of March, nineteen hundred and fifty-two, except in relation
| CLASS I |
| Description of article |
Amount not chargeable |
|
£ |
s. |
d. |
|
| A.—Articles of men's or boys' wear of any of the following descriptions: |
|
|
|
|
| 1. Overcoats, cloaks and raincoats, being garments exceeding 42" in length: |
|
|
|
|
| (a) of Class A material, fully-lined or lined at least down to the waist (including the sleeves, if any), or of sheepskin |
6 |
10 |
0 |
per article |
| (b) of Class A material, not so lined |
2 |
5 |
0 |
per article |
| 2. Overcoats, cloaks, raincoats, mackintosh coats, oilskin coats, fishermen's oilskin frocks and overall coats, being garments exceeding 42" in length and of Class B material: |
|
|
|
|
| (a) fully-lined |
4 |
15 |
0 |
per article |
| (b) of double-texture cloth and not fully-lined |
3 |
10 |
0 |
per article |
| (c) not of double-texture cloth nor fully-lined |
2 |
5 |
0 |
per article |
| 3. Coats, cloaks and overall coats, being garments not exceeding 42" in length, jackets (not including blouse-type jackets or pyjama jackets), blazers, overall jackets, waterproof capes and fishermen's oilskin skirts: |
|
|
|
|
| (a) of Class A material, full-lined, or of skeepskin |
4 |
0 |
0 |
per article |
| (b) of Class A material, not fully-lined |
2 |
5 |
0 |
per article |
| (c) of Class B material, fully-lined or of double-texture cloth |
2 |
0 |
0 |
per article |
| (d) of Class B material, but not of double-texture cloth nor fully-lined |
1 |
5 |
0 |
per article |
| 4. Blouse-type jackets, waistcoats, cardigans, jerseys, sweaters, pullovers, slip-overs and bed-jackets |
1 |
1 |
0 |
per article |
| 5. Trousers (not including pyjama trousers), overall trousers, oilskin trousers. plus-fours, breeches, jodhpurs, kilts and bib-and-brace overalls: |
|
|
|
|
| (a) of Class A material |
2 |
5 |
0 |
per article |
| (b) of Class B material |
1 |
15 |
0 |
per article |
| 6. Shorts and knickers: |
|
|
|
|
| (a) of Class A material |
1 |
12 |
0 |
per article |
| (b) of Class B material |
|
10 |
0 |
per article |
| 7. Thigh-length leggings: |
|
|
|
|
| (a) of double-texture cloth |
1 |
3 |
0 |
per pair |
|
|
(11 |
6 |
per article) |
| (b) not of double-texture cloth |
|
15 |
0 |
per pair |
|
|
(7 |
6 |
per article) |
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§
to furniture, and (subject to paragraph (b) of this resolution) for the two other classes of goods the lists contained in the subjoined Table shall be the prescribed lists having effect from that date.