Cooking Stoves (Hansard, 24 April 1958)

§ 20. Mrs. Mann
asked the Chancellor of the Exchequer if he is aware that gas and electric cookers are exempt from Purchase Tax only until an accident prevention fixture is attached when Purchase Tax is imposed on safety; and, in view of the large number of accidents, if he will remove tax from these cookers.

§ The Financial Secretary to the Treasury (Mr. J. E. S. Simon)
Cooking stoves are exempt from tax whether or not they incorporate safety devices.

§ Mrs. Mann
Am I right in assuming that the Crayleigh safety device is still taxed at 15 per cent.?

§ Mr. Simon
Yes, the device is taxed if it is sold separately. If the cooking stove incorporates the device, it is still free of Purchase Tax, just as if it did not do so.

§ Mr. Jay
Can the Financial Secretary say why that is so? Why should the device be subject to tax if the stove is not?

§ Mr. Simon
It comes under the general group of ironmongery which is taxed.

§ Mr. Lipton
Why not take it out of that group?