§ Lieut.-Colonel Macnamaraasked the Chancellor of the Exchequer whether he is aware of the difficulty service bands are experiencing owing to the heavy Purchase Tax on military musical instruments; and, in view of the fact that Fighting Services are on the one hand urging commanding officers to raise bands, will he, on the other hand, make a reduction in the Purchase Tax for bona fide military musical instruments?
§ Sir K. WoodNo, Sir. As a class, musical instruments are subject to the increased rate of tax and I regret that I cannot make an exception in the case of instruments purchased by Service bands. Such a concession would involve setting up a privileged class of buyers and would be contrary to the principle that the burden of the tax should be borne alike by all purchasers of chargeable goods.