HC Deb 31 May 1956 vol 553 c19W
1. Mr. Albu

asked the Chancellor of the Exchequer whether he will relieve from Purchase Tax gas or electrical appliances which are purchased solely to replace existing appliances which are obsolete and which the gas or electricity board certify cannot be repaired.

Mr. H. Brooke

No. If the principle were accepted that goods which are worn out can be replaced free of Purchase Tax, the yield of this tax would soon fall to almost nothing.