HC Deb 21 June 1951 vol 489 cc71-2W
70. Wing Commander Hulbert

asked the Chancellor of the Exchequer whether he will consider exempting from Purchase Tax officers' battle dress when purchased through unit stores.

Mr. Jay

Purchase Tax is charged on officers' battle dress and other uniforms whether bought from official stores or from civilian tailors. Officers receive rates of pay which take into account the tax chargeable on such purchases and they are allowed Income Tax rebates at varying rates for uniform maintenance, on which I have undertaken to consult the Service Departments. In these circumstances I see no reason for providing further relief. I would point out that many civilians are also obliged to buy special clothing for wear in the performance of their duties, and I see no reason for differentiating between the two classes.