HC Deb 05 February 1953 vol 510 cc2024-5
43. Mr. Janner

asked the Chancellor of the Exchequer whether he is aware that window boxes to be erected on the Coronation route are subject to 33⅓ per cent. Purchase Tax; and, in view of the need to brighten London in every way for the Coronation, whether he will allow these temporary boxes to be free of Purchase Tax in the same way as other decorations such as flags, bunting, &c.

Mr. Boyd-Carpenter

I am afraid that my right hon. Friend cannot see his way to extend the present relief from tax for decorations for the Coronation.

Mr. Janner

Does not the hon. Gentleman realise that these will only be used for temporary purposes and that if he really wants to brighten places up with plants, and so on, it is unreasonable to expect people to pay Purchase Tax on these boxes for that period?

Mr. Boyd-Carpenter

I do not agree altogether with the hon. Gentleman when he says that these window boxes are only used temporarily. I am glad to say that many people use them from year to year and brighten the City very much in consequence.

Mr. H. Morrison

Would the hon. Gentleman ask the Chancellor to give this matter further consideration? First-class work was done in the poor borough of Bermondsey years ago by encouraging people to use window boxes, and in Coronation year, when it is most desirable to add to the colour and gaiety of London, people should be encouraged to display these window boxes. I was very much surprised to find that there is Purchase Tax on them. May I ask the hon. Gentleman to consider the matter as it seems preposterous to apply this tax in the circumstances?

Mr. Boyd-Carpenter

I am not unsympathetic with the right hon. Gentleman's general point of view but, as he appreciates, exemption from Purchase Tax at present is limited to articles specifically needed for and characteristic of this particular period. As the right hon. Gentleman will agree, these window boxes are used during other periods of the year.

Mr. Gaitskell

But will the hon. Gentleman ask the Chancellor to reconsider this matter?

Mr. Boyd-Carpenter

I can give no undertaking that reconsideration would involve a change in the decision, which was arrived at after careful thought, but in courtesy to both the right hon. Gentleman the Member for Lewisham, South (Mr. H. Morrison) and the right hon. Gentleman the Member for Leeds, South (Mr. Gaitskell) I ought to say that I will certainly draw the attention of my right hon. Friend to what they have said.

Mr. Janner

In view of the unsatisfactory nature of the reply, I beg to give notice that I shall raise this matter on the Adjournment.