§ 12. Mr. Woodburnasked the Chancellor of the Exchequer if he is aware that the electricity boards are unwilling to sell electricity block storage heaters for use in domestic premises because of the high rate of Purchase Tax they attract; and if he will reduce the rate of tax, so that electricity boards may make this facility available in homes.
Mr. AmoryAll domestic electric heating appliances are taxed at the standard rate, which is 25 per cent.; the right hon. Member's suggestion would introduce discrimination where it does not now exist.
§ Mr. WoodburnIs the right hon. Gentleman aware that this new form of domestic heater cannot exist until per 658 mission is given by the Treasury for it to be sold for domestic purposes? At the moment, the industry is threatened that if these are sold for domestic purposes the Purchase Tax charge will be applied to the industrial storage heater as well. Is not the sensible thing to do at least to allow this cow to come into existence before we kill it. We may be able to milk it for Purchase Tax later, but at the moment there is nothing in existence, because industry cannot sell these excellent heaters for domestic purposes.
§ Mr. WoodburnFurther to that—
§ Mr. SpeakerI thought the right hon. Gentleman was rising to give notice that he would raise the matter again. If not, I am afraid I have called the next Question.