HC Deb 13 June 1950 vol 476 c7W
75. Mr. Spence

asked the Chancellor of the Exchequer why box iron heaters are subject to a Purchase Tax of 33⅓ per cent., whilst gas irons, electric irons and flat irons bear no Purchase Tax.

Sir S. Cripps

The exemption for domestic smoothing and pressing irons under Group 12 of the Purchase Tax Schedule does not include cast iron heaters for box irons. These are chargeable under Group 11 in so far as they are articles of domestic ironmongery.