§ 34. Mr. Jannerasked the Chancellor of the Exchequer whether he is aware that teachers who cut big sheets of school paper into smaller sheets for their pupils are breaking Purchase Tax rules and have been warned that if they cut up sheets of more than 229½ square inches education committees become liable for tax on the smaller sheets; and whether he will end this tax anomaly.
§ Mr. H. BrookeThe position is governed by the general provisions of the law relating to processing, which are necessary for the effective collection of the tax. I have no reason to believe that they cause any serious embarrassment to the educational authorities concerned.
§ Mr. JannerDoes that mean that the hon. Member is not prepared to consider the proposal put before him by the National Union of Teachers? Is he suggesting that the schools should have bigger desks so that they can use these huge sheets of paper?
§ Mr. BrookeI think the matter arose out of some misunderstanding. I know that a local education authority issued a circular to head teachers in a certain area instructing them not to have very large sheets cut up in case that imposed on the education authority the necessity for registration. Frankly, I think the question is hypothetical, and I have no knowledge of any school being inconvenienced in this matter.
§ Mr. WoodburnIs it right that education should be hampered by the law being an ass in this matter? If the law is wrong why should it not be put right?
§ Mr. BrookeThe law is not an ass, and there is no evidence of education or any school being inconvenienced in any way.
§ Mr. JannerOn a point of order. In view of the unsatisfactory reply, I propose to raise this matter at a convenient time.
§ 44. Dr. Strossasked the Chancellor of the Exchequer whether the water bottles made of metal which are used by coal miners fall within the range of articles which will bear a Purchase Tax of 30 per cent.
§ Mr. H. BrookeNo, Sir.
§ 49. Mr. Allaunasked the Chancellor of the Exchequer which kinds of dustbin will be subject to Purchase Tax under his Budget proposals.
§ Mr. H. BrookeAll dustbins of a kind used for domestic purposes.
§ Mr. AllaunIs the Minister aware that dustbins—the most obvious of necessities, and previously free of tax—will now bear a Purchase Tax of 9s. 10d., raising the price from 26s. 3d. to 36s. 1d., which will cost people in Salford £3,000 a year extra and in larger cities larger sums?
§ Mr. BrookeI could not accept the view that it is impossible to buy a dustbin for less than 26s. 3d.—although I do not 2001 know about Salford—but these matters will be capable of further debate during the Committee stage of the Finance Bill.