HC Deb 16 December 1948 vol 459 c186W
53. Mr. Peter Freeman

asked the Chancellor of the Exchequer whether he is aware that the usual Purchase Tax on material is 66⅔ per cent. and on made-up clothes is 33⅓ per cent., the effect of which is to discourage individuals, especially women, making their own; and whether, in view of the necessity for increased production, he will reduce the Purchase Tax on the raw material.

Mr. Jay

No. The woman who makes her own clothing saves the cost of making it up. The tax is no deterrent since it amounts to about the same, whether she buys the cloth or the finished clothing.

Mr. Challen

asked the Chancellor of the Exchequer whether, in his coming Budget, he will consider removing the Purchase Tax on toilet paper.

Sir S. Cripps

Before the next Finance Bill is introduced, I will consider the claims of toilet paper along with other commodities.