§ 55. Mr. Nabarroasked the Chancellor of the Exchequer whether he will state the reasons that mirrors are still subject to Purchase Tax at 30 per cent. whereas all other domestic furniture is taxed either at 15 per cent. or 5 per cent. regardless of cost or luxury aspects; and whether he will deal with this anomaly at an early date.
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Mr. AmoryThe comparison made by my hon. Friend is one-sided. Mirrors as such are taxed at the same rate as brushes, combs and other toilet articles; and also as pictures, prints and domestic ornaments. I do not see any anomaly in this.
§ 56. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware of the burden imposed on painters because frames for their pictures are subject to Purchase Tax at 30 per cent. unless the mouldings thereof are more than three inches wide; and whether, in view of the desirability of assisting the arts rather than penalising them in this way, he will review this section of the purchase tax at an early date and take remedial action.
Mr. AmoryNo. Picture frames three inches or more in width were exempted, after consultation with the Royal Academy, in order to assist painters. Narrower frames are as a class indistinguishable from those generally used to frame photographs or prints and they must remain taxable.