HC Deb 15 October 1942 vol 383 c1784W
Mr. N. Bower

asked the Chancellor of the Exchequer whether, in view of the fact that officers' uniform allowances are in most cases not sufficient to cover the cost of their outfits, he will consider classifying officers' battledress as utility clothing and exempting it from Purchase Tax?

Sir K. Wood

I do not think that it would be possible to make an exception in favour of battledress from the general rule that uniforms cannot be exempted from Purchase Tax.