HC Deb 10 December 1957 vol 579 cc113-4W
65. Mr. Nabarro

asked the Chancellor of the Exchequer what principles now govern his decision as to whether articles should be subjected to Purchase Tax at the various rates between 5 per cent. and 90 per cent., or whether they should be exempted from such tax altogether.

Mr. P. Thorneycroft

In all decisions on the rates and incidence of Purchase Tax the interests of trade and the consumer have to be balanced with the necessity to raise a given revenue.

66. Mr. Nabarro

asked the Chancellor of the Exchequer for what reason it has been decided that a wooden pedestal desk, which is designed to sit more than one person, cannot be a domestic desk, and is therefore liable for Purchase Tax at the rate of 30 per cent. as against 5 per cent.

Mr. P. Thorneycroft

On trade advice. The rate of tax applicable is 15 not 30 per cent.

67. Mr. Nabarro

asked the Chancellor of the Exchequer when the decision was reached that the Purchase Tax of 30 per cent. should not apply to lawn-mowing machines with a cutting width of 18 inches or more; and whether he will review this regulation at an early date.

Mr. P. Thorneycroft

In July, 1955. In answer to the second part of the Question, I would refer my hon. Friend to the answer which I gave him on 19th November.