HC Deb 14 April 1953 vol 514 c65

6. Purchase tax (general reduction of rates of tax)

Resolved, That, as from the fifteenth day of April, nineteen hundred and fifty-three, the first, second and third rates of tax chargeable under the enactments relating to purchase tax shall respectively be twenty-five per cent., fifty per cent., and seventy-five per cent. of the wholesale value of the goods instead of one-third, two-thirds, and one hundred per cent. of that value.

7. Purchase tax (reliefs in respect of particular classes of goods)

Resolved, That (subject to the power of the Treasury to make Orders under section twenty-one of the Finance Act, 1948, or under the Fifth Schedule to the Finance Act, 1950) the enactments relating to purchase tax shall be amended as follows with effect from the fifteenth day of April, nineteen hundred and fifty-three:—

  1. (a) wireless batteries and accumulators comprised in Group 18 (b) shall be exempt;
  2. (b) keyboard musical instruments comprised in Group 19 (a) (iv) and parts thereof and accessories thereto shall be exempt;
  3. (c) umbrellas and sunshades comprised in Group 21 (a) shall be chargeable at the first rate instead of the second;
  4. (d) fancy or ornamental articles comprised in Group 29 (a) shall—
    1. (i) if not comprised in any other Group, be chargeable at the second rate;
    2. (ii) if comprised in any other Group, be chargeable at the rate (if any) applicable under that other Group,
    instead of the third;
  5. (e) mechanically propelled tricycles comprised in Group 35 (b) (i), being vehicles of not more than 8 cwt. unladen weight, shall be chargeable at the first rate instead of the second;
  6. (f) the vehicles exempt under Group 35 (c) shall include vehicles of a type approved by the Commissioner of Police of the Metropolis as conforming to the conditions of fitness for the time being laid down by him for the purpose of the London Cab Order, 1934; and
  7. (g) tax shall not be chargeable under Group 35 (d) by virtue of section eighteen of the Finance Act, 1950, in respect of the chassis of goods vehicles which are electrically propelled.

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