HC Deb 07 May 1957 vol 569 c797
41. Mr. R. Bell

asked the Chancellor of the Exchequer what would be the loss of revenue involved in extending the reduction of Purchase Tax from 30 per cent, to 15 per cent, in respect of other classes of furniture to garden furniture at present contained in Class 16 (b) of the Purchase Tax Schedule.

Mr. P. Thorneycroft

About £120,000 a year.

Mr. Bell

Is it quite clear that this applies only to garden furniture in Class 16 (b) and does not include elves and gnomes?