§ 26. Mr. Gurden
asked the Chancellor of the Exchequer what is the rate of Purchase Tax on British-made tutor strip projectors purchased by educational authorities for audio-visual language teaching.
§ Mr. Harold Lever
Projectors suitable only for filmstrip are exempt from Purchase Tax. Projectors which can be used 220 for either filmstrip or slides are chargeable with Purchase Tax at the current effective rate of 55 per cent. of the wholesale value.
§ Mr. Gurden
Is the Financial Secretary aware that Purchase Tax causes educational establishments to import foreign machines for this purpose as, with the cuts in education, it is essential to buy the cheaper of the two articles, and that this operates against the Treasury?