Mr. A. ROBERTSONasked the Chancellor of the Exchequer whether he is aware that toy magic lanterns, toy magnets, and many other children's toys are liable for duty under the Safeguarding of Industries Act as being scientific instruments; and is he prepared to consider the advisability of excluding toys of all descriptions?
§ Mr. SNOWDENMagic lanterns and permanent magnets of all kinds are dutiable under Part I of the Safeguarding of Industries Act. In the case of these and of other articles dutiable as a whole, under the Act it would be impracticable to grant exemption from duty in respect of such articles as might be claimed to be for use only as toys. I may, however, remind the hon. Member that the case of toys which are dutiable only by reason of containing a dutiable article as a part has been specially met by a Treasury Order under Section 10 of the Finance Act, 1922, of which I am sending him a copy.