HC Deb 16 June 1955 vol 542 cc744-5
27. Mr. John Hall

asked the Chancellor of the Exchequer if he will take steps to remove Purchase Tax from all protective clothing.

Mr. H. Brooke

This suggestion has been considered on many occasions, but found to be impracticable.

Mr. Hall

Does not my right hon. Friend think it is a little illogical to discourage the purchase of protective clothing by imposing a tax, the proceeds of which are likely to be swallowed by the cost to the nation of the casualties which will arise?

Mr. Brooke

If my hon. Friend will look at the debates in 1940—[HON. MEMBERS: "Oh."]—he will see that there was a prolonged debate on the very question which he raises here, which is whether it is possible to exempt from tax all protective clothing as a class. That has been thoroughly investigated, and it is not possible. The phrase "protective clothing" would extend so far as to include ordinary mackintoshes.

Mr. H. Morrison

Are we to understand from the right hon. Gentleman's two replies, first, that the tax on crash helmets, for the removal of which I should have thought there was a strong case, cannot be removed because the whole question of protective clothing might be involved, and then, faced with that, the right hon. Gentleman says he cannot do it because protective clothing cannot have the tax removed? Is there not a little lack of logic between the two answers?

Mr. Brooke

Successive Governments have taken the same view on this and have accepted the view that protective clothing cannot be exempted as a class. My right hon. Friend told the House two days ago that he was not yet convinced that motor cyclists were deterred from using crash helmets by the small amount of tax involved.

Mr. Isaacs

Will the right hon. Gentleman say whether a mink coat comes under the heading of protective clothing?

Mr. Brooke

Not so far as I am aware.