§ Motion made, and Question,
§ That, subject to any new order of the Treasury under section 2 of the Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 1(4) of the Finance Act 1967 shall have effect as from 20th March 1968—
- (a) with the substitution for any reference to 11% or 16½% of a reference to 12½% or, as the case may be, 20%
- (b) except in the following places, namely, Groups 1, 2, 4, 8, 9, 16 and 17, paragraph (c) or Group 19, Groups 22, 24, and 25, paragraph (a) of Group 26, Group 29, paragraphs (a) and (b) of Group 30, and Groups 31 and 32, with the substitution for any reference to 27½% of a reference to 33⅓%;
- (c) in the following places, namely, paragraph (b) of Group 1 (fur garments and fur headgear), paragraph (b) of Group 2 (articles made of fur skin), paragraphs (a) and (b) of
1059 Group 4 (jewellery and articles of personal adornment), paragraph (a) of Group 8 (dressed fur skin), paragraph (b)(i) of Group 9 (rugs made of fur skin), paragraph (b) of Group 16 (garden ornaments), paragraph (c) of Group 19 (gramophone records), Group 22 (smokers' requisites), Group 25 (pictures, prints, etc.), paragraph (a) of Group 26 (diaries, calendars and greeting cards), Group 29 (fancy or ornamental articles suitable for personal or domestic use), and paragraphs (a) and (b) of Group 30 (certain hairdressing equipment), with the substitution for any reference to 27½% of a reference to 50½
- (d) in Group 14, with the omission of paragraph (2) of the exemptions;
- (e) in Group 17 (clocks, watches, etc.) with the substitution for the words "Articles not comprised below in this Group…27½%" of the words:—
|"(a) Articles not comprised below in this Group||33⅓%|
|(b) Articles not comprised below in this Group which are made wholly or partly of gold, silver or other precious metal (not including base metal which is coated or plated with precious metal)."||50%|
§ (f) with the insertion after Group 19 of the following:—
§ "GROUP 19A
|(a) Instruments, whether or not complete, which are, or if complete would be, suitable for the reproduction of sound recorded on magnetic tapes or on other recording material, whether or not those instruments are, or if complete would be, suitable also for so recording sound, and parts thereof and accessories thereto.||33⅓%|
|(b) Sound records on magnetic tape or on other recording material, other than records of a kind not produced in quantity for general sale.||50%|
|(c) Containers (not comprised in any other Group) for records falling within paragraph (b) above.||50%|
§ Not chargeable under this Group
§ 1. Tape recorders and reproducers suitable only for scientific or industrial use, and parts and accessories suitable only for use therewith.
§ 2. Instruments suitable only as office appliances for the recording or reproduction of speech, and parts and accessories suitable only for use therewith.
§ Sound records for the reproduction of speech, specially adapted for the use of the blind; and instruments specially designed for the reproduction of sound from such records."1060
§ (g) with the substitution for Group 24 of the following:—
§ "GROUP 24
|(a) Photographic cameras and photographic enlargers, lenses and other parts of and accessories to photographic cameras and photographic enlargers.||50%|
|(b) Cinematograph projectors, filmstrip and slide projectors, and parts thereof and accessories thereto; projection screens not exceeding 35 square feet in area; and slide viewers and slide containers, except viewers or containers for use with slides exceeding 3 inches in width.||50%|
|(c) Unexposed sensitized photographic paper, cloth, plates and film.||50%|
§ (1) Cinematograph cameras and cinematograph projectors for film of standard width and parts and accessories suitable only for use therewith.
§ (2) Cameras, enlargers, cinematograph and filmstrip projectors, and parts thereof, and accessories thereto, being articles suitable only for industrial, scientific or military use.
§ (3) Epidiascopes. projectors for use with slides exceeding 3 inches in width, and parts and accessories suitable only for use therewith.
§ (4) Photographic paper, cloth, plates and film, the following:—
- (i) cinematograph film of standard width;
- (ii) X-ray plates, film and paper;
- (iii) ferro-prussiate and ferro-gallic paper and cloth;
- (iv) dye-line paper, cloth and film;
- (v) document base paper, transparent tracing paper base and tracing cloth."
§ (h) with the substitution in paragraph (a) of Group 30 for the words "comprised in Group 2" of the words "comprised below or in any other Group".
§ (j) with the substitution for Group 31 of the following:—
§ "GROUP 31
§ comprising Toilet requisites, except face cloths and towels.
|(b) Brushes (other than toothbrushes), combs, scissors, nippers, knives, razors, razor blades, razor strops, razor sharpeners, dry shavers and dry shaver heads, mirrors, sponges, dental sticks and toothpicks.||33⅓%|
|(b) Other articles not comprised below in this Group.||50%|
§ Toothbrushes; toilet paper."
§ (k) with the substitution for Group 32 of the following:—
§ "GROUP 32
§ comprising Perfumery; and toilet preparations, whether medicated or not, including cosmetics.
|(b) Soap made up for sale as toilet soap; soap substitutes made up for sale as substitutes for toilet soap; baby dusting powders; shaving creams; shampoos; dentifrices; eye lotions, mouth washes and antiseptics; calamine lotion and similar alleviating preparations, unperfumed.||33⅓%|
|(c) Other articles||50%"|
§ But this Resolution shall not authorise any alteration of a rate such that—
- (a) some of the goods chargeable to tax to which one of the following rates, namely, 12½%, 20% and 33⅓%, is under this Resolution to apply would be charged at a rate different from others of those goods; or
- (b) any goods chargeable to tax to which the rate of 50% is under this Resolution to apply would be charged at a rate other than either—
- (i) the rate charged on goods to which the rate of 33⅓% is under this Resolution to apply; or
- (ii) a rate higher than that referred to it sub-paragraph (i) above which is the same for all goods chargeable to tax to which the rate of 50% is under this Resolution to apply which are not charged at the rate referred to in the said subparagraph (i); and this Resolution shall also not authorise the granting of exemption to any goods chargeable to tax immediately before 20th March 1968.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]
§ put forthwith pursuant to Standing Order No. 90(2) (Ways and Means Motions), and agreed to.