HC Deb 02 April 1963 vol 675 c235
35. Mr. Goodhew

asked the Chancellor of the Exchequer what sum of money is derived from the Purchase Tax on replacement valves for radio sets and television sets, respectively.

Mr. Barber

Replacement valves supplied free under guarantee are not chargeable with Purchase Tax. The revenue from other replacement valves is currently about £1½ million a year, but I regret that it is not possible to divide this figure between radio and television sets.

Mr. Goodhew

Can my hon. Friend tell me why spare parts for these forms of equipment should be charged Purchase Tax when, for instance, sparking plugs and spare parts for cars are not so charged?

Mr. Barber

If my hon. Friend will put down a specific Question on that point, or will write to me, I will do my best to answer him.