HC Deb 20 February 1951 vol 484 c167W
64. Mr. Storey

asked the Chancellor of the Exchequer why the back-leathers worn by coal carters are classed as garments and so made subject to Purchase Tax.

Mr. Gaitskell

The term "garments" includes protective clothing of which these back-leathers are but one example. As has frequently been explained, a general exemption from the tax for all protective clothing is quite impracticable.