§ 3. Mrs. Mannasked the Chancellor of the Exchequer why ladies' shopping bags with zips are taxed 33⅓ per cent., whilst gentlemen's brief cases with zips are free of tax; why kitchen ware for holding food is free of tax, but kitchen utensils are taxed 33⅓ per cent.; why a step ladder suitable for women is taxed and the larger, over six steps, is free of tax, why hair grips are taxed 25 per cent. and hair curlers 75 per cent.; why toothbrushes are free of tax and nailbrushes are not; and why letter-cards carry 75 per cent. tax if made up of two colours, whilst postcards similarly hued are taxed 25 per cent.; and when he will end these anomalies.
§ Mr. H. BrookeArticles cannot always be brought within the same tax category simply because they are to some extent comparable. I will certainly bear in mind those mentioned by the hon. Lady when the tax is again under review.
§ Mrs. MannI am greatly indebted to the hon. Gentleman for that answer, but he has still not told me the reason why.
§ Mr. BrookeI think the answer to the hon. Lady is briefly that we inherited all these anomalies from the previous Government.
§ Mr. JayCan the hon. Gentleman say—we have not yet been told—why this Government has abandoned the policy of the previous Government of progressively removing household goods from Purchase Tax altogether?
§ Mr. BrookeWe have removed household mops from Purchase Tax only a fortnight ago.
Miss WardWill my hon. Friend bear in mind that we are getting rather tired of the phrase "bear in mind"? Instead of bearing in mind we should like him to "bear" more in action.
7. Mr. John Hallasked the Chancellor of the Exchequer the cost of abolishing all Purchase Tax on items included in the cost-of-living index.
§ Mr. H. BrookeMost classes of goods liable to Purchase Tax enter into the expenditure on which the index is based, though the majority of them only to a fractional extent. The cost of exempting all such classes of goods from tax would be about £200 million a year.
8. Mr. John Hallasked the Chancellor of the Exchequer the cost of abolishing Purchase Tax on furniture included in the cost-of-living index.
§ Mr. H. BrookeThe cost of abolishing Purchase Tax on domestic furniture of all kinds would be approximately £2 million a year.
Mr. HallIs my hon. Friend aware that the furniture industry in particular would be very glad to make a contribution to the Budget by suggesting that that item might be deleted from the revenue side?
§ 21. Mr. Russellasked the Chancellor of the Exchequer if he will state the receipts from Purchase Tax on commercial and educational stationery in the last financial year; and if he will estimate the net receipts, after taking into account Government grants and subsidies to education.
§ Mr. H. BrookeI would refer my hon. Fiend to the reply given to the hon. Member for Wycombe (Mr. John Hall) on 25th January last.
§ Mr. RussellAs this tax is very largely on essentials and the yield is comparatively low, will my hon. Friend ask the Chancellor seriously to consider abolishing it?
§ Mr. BrookeAt this time of the year, the Chancellor of the Exchequer reviews the whole range of taxation. I am sure that he will include this item in his general review.