HC Deb 30 June 1953 vol 517 cc196-7
44. Mr. Shurmer

asked the Chancellor of the Exchequer what trade bodies were consulted by, and agreed with, the Commissioners of Customs and Excise in fixing Purchase Tax rates for such borderline cases as the dog with the corkscrew tail; and why one part of the dog's anatomy results in the imposition of a 75 per cent. tax rate, while another part of the same animal should escape with a 25 per cent. imposition.

Mr. R.A. Butler

There have been general consultations with the fancy goods trade, but there was no agreement governing the treatment of this article. Under the Statutory Tax Schedule the 75 per cent. rate applies to a corkscrew which is in the form of a figure, but the 25 per cent. rate applies to corkscrews which are merely decorated with figures. Anatomical considerations do not arise.

Mr. Shurmer

As the corkscrew which bears 25 per cent. tax is useless, does not the Chancellor agree that Purchase Tax, as now interpreted, ensures that the market is flooded with unsaleable goods?

Mr. Butler

It depends how the corkscrew is conceived.