HC Deb 30 November 1949 vol 470 c96W
46. Sir H. Lucas-Tooth

asked the Minister of Defence what items of kit or equipment are purchasable free of Purchase Tax by other ranks in the Navy. Army and Air Force, respectively; and how far any such articles are so purchasable by officers in each of the Services, respectively.

Mr. Alexander

Other ranks and ratings receive upkeep allowances calculated to meet the full cost of maintaining their kit. A few articles are, however, replaced free in the Army and Air Force. Purchase Tax is not charged on articles purchased from Service stores by other ranks and ratings. Officers are required to maintain their uniform out of their pay; their rates of pay take account of this; and they are allowed Income Tax rebates at varying rates for uniform maintenance. Purchase Tax is charged on articles purchased by officers from Service stores.