HC Deb 25 June 1968 vol 767 c220
11. Sir J. Langford-Holt

asked the Chancellor of the Exchequer whether he is aware that pupils' tables which are now becoming more widely used by education authorities in place of desks are tax-free if provided with an ink-well, but are taxable if no ink-well is provided; and if he will take action to correct this anomaly.

Mr. Harold Lever

There is no anomaly. Pupils' tables specialised for school use are not taxable, whether or not provided with ink-well holes.

Sir J. Langford-Holt

May we assume, therefore, that it is part of the leap forward into the technological age to induce local authorities, against their will, to provide tables for earthenware ink-pots for use with quill pens?

Mr. Lever

I do not know whether the hon. Gentleman appreciated the purport of my Answer, but the implication of his supplementary question is that we tax desks for schools according to whether or not they have ink-well holes. I do not see any reference to quill pens. There is no anomaly in this matter. The desks are duty-free in either case.