HC Deb 20 May 1958 vol 588 cc1075-6
5. Mr. Rankin

asked the Chancellor of the Exchequer the criteria which distinguish a hearsette from a hearse.

Mr. Amory

A hearsette carries mourners as well as a coffin.

Mr. Rankin

Is the Chancellor aware that when the mourners attend the ceremony in the vehicle which is attached to that which carries the body a Purchase Tax of 60 per cent. is levied and if they go separately they get a tax-free ride? Does not he think that that is an anomalous situation? For all that he gets from taxing the hearsette at 60 per cent., is it worth maintaining the tax? Will the Chancellor consider dealing with the matter during the passage of the Finance Bill?

Mr. Amory

I admit that that kind of Scottish anomaly had not occurred to me. It seems rather like the Aberdonian who complained when the cost of bus fares was put down because he did not save as much by walking.

Mr. Rankin

On a point of order. A tax is levied on the hearsette——

Mr. Speaker

That is not a point of order. The hon. Member is always trying to put points of order which are not points of order.