HC Deb 01 May 1958 vol 587 cc554-5
9. Mrs. Mann

asked the Chancellor of the Exchequer if he will state the amount of Customs Duty and Purchase Tax on automatic lighters for household cookers and other purposes.

Mr. Simon

The rate of Purchase Tax applicable to automatic lighters for household cookers, if sold separately, is 30 per cent. Liability to Customs or Excise Duty varies according to the lighter, and particulars will be found on pages 161 and 249 of the Customs and Excise Tariff. I regret that the total yield of revenue from these sources is not available.

Mrs. Mann

Is the hon. and learned Gentleman aware that matches are the greatest cause of accident in the home and that mothers who avoid matches are penalised, on a 7s. 6d. hand lighter, by taxes totalling 5s.? Is that not ridiculous.

Mr. Simon

I know the hon. Lady's great interest in this matter, and, indeed, I had the benefit of it when I was at the Home Office. I would emphasise to her, however, that the safety match is not necessarily more dangerous than an automatic lighter.

11. Mrs. Mann

asked the Chancellor of the Exchequer the amount of Purchase Tax on the Crayleigh safety device attached to cookers; and if he will now abolish this tax.

Mr. Simon

I am told that the Purchase Tax on this device amounts to 4s. 11d. My right hon. Friend has carefully considered the hon. Lady's representations that it should be freed from tax, but he has come to the conclusion that it would be wrong to discriminate among the domestic safety devices which happen to fall within the scope of Purchase Tax.

Mrs. Mann

Is the hon. and learned Gentleman aware that I am perfectly satisfied that it would not matter if the Purchase Tax were taken off, having regard to the volume of evidence of evading the passing on of the Tax relief which is now in the hands of the President of the Board of Trade? I am quite sure that his Purchase Tax reduction is a farce and is useless.