HC Deb 11 July 1966 vol 731 c959
38. Mr. Gresham Cooke

asked the Minister of Labour whether he will extend Minimum List Heading 381 of the Standard Industrial Classification, motor vehicle manufacturing, to cover the modifying or repairing of items referred to therein and thus bring this heading into line with No. 383 which covers the repairing of aircraft and aero-engines as well as their manufacture.

Mrs. Shirley Williams

No, Sir.

Mr. Cooke

But is not this one of the absurd anomalies of the Selective Employment Tax—that if the hon. Lady were engaged in repairing aeroplanes her employer would get a premium, but that if she were engaged in repairing motor cars her employer would have to pay 12s. 6d. a week?

Mrs. Williams

If repairs are undertaken by manufacturing establishments, the repairing activities are classified as manufacturing, but if they are undertaken largely by retail outlets, or outlets concerned entirely with repair, they are not so classified. Motor repairs come largely within the second group of establishments.