HC Deb 29 June 1943 vol 390 c1481W
Mr. Ness Edwards

asked the Chancellor of the Exchequer whether he is aware that miners and other industrial workers have to pay Purchase Tax on industrial gloves, whereas decorative utility gloves are sold free of tax in the open market; and whether he will take steps to end this anomaly?

Sir K. Wood

As I indicated in my reply of 29th April, 1941, to my hon. Friend the Member for Streatham (Mr. Robertson), I cannot see my way on revenue grounds to exempt from tax all gloves used or capable of being used for protective purposes in industry. In addition it would be impossible to frame a definition which would cover gloves used in industry but not include many kinds of gloves suitable for non-industrial use. This position is not affected by the existence of utility gloves, which are exempted from tax for the reasons given in my Budget Statement on the 14th April, 1942.