§ 19. Mr. Nabarroasked the Chancellor of the Exchequer why judo mats are subject to Purchase Tax at 25 per cent. whereas all other floor covering attracts Purchase Tax at 12½ per cent.; and, in view of the increasing number of violent crimes and the need for encouraging the art of self-defence against criminals by teaching judo, whether he will place judo mats on a 12½ per cent. rate of Purchase Tax only, along with all other floor covering.
§ Mr. Selwyn LloydThe reason is that if an article is taxable under more than one heading, the law lays down that the higher alternative rate shall prevail. Judo mats are taxable at 25 per cent. like other sporting, athletic or gymnastic requisites.
§ Mr. NabarroIs my right hon. and learned Friend aware that a judo mat is a floor covering in a gymnasium, and why does he show such undue sympathy in a fiscal sense for the perpetrators of violent crimes and quite inadequate sympathy for the victims? Should it not be a matter of Treasury policy to teach people to defend themselves against violent crime?
§ Mr. SpeakerOrder. I am afraid that not even judo makes it possible to ask a question of that hon. Member and remain in order.