§ Mr. J. Beattieasked the Chancellor of the Exchequer whether he will withdraw from the operation of the Purchase Tax the appliances and requirements used in hairdressing upon which this tax is placed, as hairdressing is an essential national service for purposes of personal cleanliness, comfort and better appearance, indispensable requirements for the maintenance of public morale?
§ Sir K. WoodNo, Sir. The incidence of the Purchase Tax was determined after careful consideration and I cannot see my way to provide the exemption suggested.