§ Mr. Daggarasked the Chancellor of the Exchequer whether he is aware that in many of the depressed areas children's boot funds have been established where footwear is distributed, the cost of the articles being borne by the fund and parents in the proportion of 75 per cent. and 25 per cent., respectively, and that the administrators of such funds are now confronted with the difficulty of the increased cost of footwear, together with the additional Purchase Tax; and whether he is prepared to remit this tax on the footwear provided by these funds, as the money required for such an object is raised by voluntary subscriptions and public appeals?
§ Sir K. WoodI would remind my hon. Friend that footwear of a kind suitable for young children's wear is exempt from Purchase Tax. As regards the last part of the Question, I would refer to the reply which I gave to the hon. Member for Denbigh (Sir H. Morris-Jones) on 20th November.
1537W