§ 8. Sir G. Nabarroasked the Chancellor of the Exchequer whether he is aware that, whereas toothbrushes are free from purchase tax, toothpaste is subject to purchase tax at 36⅔ per cent., whereas some face cloths are free of purchase tax, other facecloths are subject to purchase tax at 13¾ per cent., and that whereas some soap is free of purchase tax, perfumed soap is subject to purchase tax at 13¾ per cent.; whether he will render all such ablutionary materials free of purchase tax; and whether he will make a statement.
§ Mr. TaverneThe answer to the first, second and third parts of the Question is "No".
§ Sir G. NabarroWill the Chancellor take steps to clean up the extraordinarily unsatisfactory position of purchase tax 217 on face cloths, sponges, toothpaste, toothbrushes and soap, varying between 13¾ per cent. and 55 per cent., although all are devoted to human ablution? Would it not be in the interests of cleanliness and hygiene to remove the lot from purchase tax?
§ Mr. TaverneThe hon. Member's questions would be more telling if they were not based on total misconceptions. For example, face cloths are not tax-free at the moment. He is also totally wrong about soap, whether soft or otherwise. If we exempted all "ablutionary articles", as he called them, the position would be just as anomalous as anything now, and the hon. Gentleman would be the first to denounce it.
§ Sir G. NabarroOn a point of order. In view of the unsatisfactory nature of that reply, I beg to give notice that I will raise it as soon as possible on the Adjournment.