§ 41. Mr. Mulleyasked the Chancellor of the Exchequer why it is now proposed to make scissors and blanks, not exceeding 8 inches in length, hitherto exempt under Group 13 (b) of the tax schedule, subject to Purchase Tax; and how much revenue this change of classification is expected to produce in the present financial year.
§ Mr. Boyd-CarpenterIt has been found that the scissors affected are not within the terms of the exemption to which the hon. Member refers. It is not possible to make an accurate estimate of the amount of revenue involved.
§ Mr. MulleyIs the hon. Gentleman aware that one consequence of this change of classification is the increased charge that textile workers must pay for scissors and other tools that they use in their trade, at a time when they need relief and not further impositions by the Government? Is he further aware that this change is imposing additional charges of taxation without reference to the House? What remedies can we have when officials make these decisions without reference to Parliament?
§ Mr. Boyd-CarpenterThe reason for the decision is that certain facts have come to light which quite clearly show that these scissors are in a category to which the exemption does not apply. It is, therefore, the duty of the officials concerned to apply the law, in this particular case the Finance Act, 1948.
§ Mr. MulleyWill the hon. Gentleman give consideration to changing the classification so that scissors which are used as tools by textile workers do not carry this tax, as the workers are badly in need of relief, like the cutlery trade itself?
§ Mr. Boyd-CarpenterThat is another question.