§ 26. Mr. V. Yatesasked the Chancellor of the Exchequer why identification discs for dogs which are decorated with dogs heads are regarded as suitable for personal adornment and therefore chargeable with Purchase Tax.
§ Mr. du CannThese decorated discs are, in character, similar to a wide variety of ornamental medallions worn or carried by human beings, and it is not practicable to distinguish, at the point when tax becomes payable, those which will eventually be worn by dogs.
§ Mr. YatesWhat evidence is there that an identification disc for a dog, specially manufactured to fit on to a dog's collar, such as the one I now hold in my hand, which has a bulldog stamped on to it, is likely to be worn by women rather than by men?
§ Mr. du CannThere is a genuine difficulty here. I know the hon. Gentleman's constituency interest, which he is quite right to prosecute with care. Plain kinds of dog identity discs are free of tax. The trouble is that these items which he has 635 just demonstrated are in character similar to medallions suitable for personal use—for instance, as key ring attachments or as necklace pendants—and I am advised that they are so worn.