33. Mr. John Hallasked the Chancellor of the Exchequer what total revenue he estimates will be obtained during the current financial year from Purchase Tax on cushions.
§ Mr. H. BrookeI have no precise information, but, very roughly, I estimate £100,000.
Mr. HallWould my hon. Friend agree that it is a little Gilbertian for the Customs to rule that when a cushion is covered with striped ticking or plain material it is a pillow, chargeable at 25 per cent., and that when a pillow is covered with fancy material it is a cushion, chargeable at 50 per cent.? In view of the very small amount involved, will my hon. Friend recommend to the Chancellor that he should remove this anomaly?
§ Mr. BrookePurchase Tax on pillows and on cushions has been at different rates since 1948. I agree that there are certain administrative difficulties in always distinguishing between them, but, in consultation with the trade, rules have been laid down which are working reasonably smoothly.