§ Mr. Cooper-Keyasked the Financial Secretary to the Treasury whether there has been a recent increase of Purchase Tax from 33⅓ per cent. to 100 per cent. on calendar pads; and whether in view of the large proportion used by school children in drawing lessons at Christmas time he will favourably reduce the present rate.
§ Mr. D. JayThe rate of Purchase Tax on certain kinds of calendar pads was increased from 33⅓ per cent. to 100 per cent. by the Purchase Tax (No. 7) Order, 1949, which came into operation on 1st February. In response to representations by the trade, I am reviewing the effect of this Order and will bear the hon. Member's suggestion in mind.