HC Deb 17 May 1966 vol 728 c1105
19. Mr. Hooley

asked the Chancellor of the Exchequer what is the yield of Purchase Tax on safety wear supplied to industrial users what classes of safety wear are exempt from tax; and whether he will abolish the tax on this class of goods.

Mr. Diamond

The detailed information on the yield is not available. Protective boots designed for use by miners or quarrymen, or moulders, and protective helmets are exempt from tax. It would not be practicable to exempt industrial safety wear generally.

Mr. Hooley

Is my right hon. Friend aware that the number of accidents per 1,000 employees in the steel industry is running at 60, compared with 28 per 1,000 in manufacturing industry generally? Would he not think that an exemption from Purchase Tax would assist in reducing this accident rate?

Mr. Diamond

I shall certainly look at that. I do not think my hon. Friend identified the kind of protective clothing he has in mind, but I shall look at the point he has made.