§ 92. Mr. Nabarroasked the Chancellor of the Exchequer for what reason bullion vans, mobile cinemas, travelling shops and horse boxes are exempt from Purchase Tax whereas the chassis of all commercial vehicles, even though they may be carrying out work of greater importance to the national economy, are still taxed at 30 per cent.; and whether he will take early remedial action in this matter.
§ Mr. ErrollOf the vehicles mentioned by my hon. Friend, only mobile cinemas and travelling shops, being primarily designed for a function other than the carriage of goods, are exempt from the chassis tax at 30 per cent.
§ 94. Mr. Nabarroasked the Chancellor of the Exchequer why swings, slides, seesaws and giant strides are exempt from the 30 per cent. Purchase Tax imposed on equipment for games, amusements, gymnastics, or athletics; and whether he will review this section of Purchase Tax at an early date with a view to introducing greater equality for the various products concerned.
§ Mr. ErrollTo assist local authorities to equip children's recreation grounds. My right hon. Friend will be reviewing the whole field of taxation at the appropriate time.
§ 95. Mr. Nabarroasked the Chancellor of the Exchequer whether he will at an early date review the provisions of Group 11 of articles subject to Purchase Tax under which it is provided that, whereas water filters designed to remove bacteria and other suspended impurities from drinking water by mechanical means are free of tax, those filters which employ chemical reaction are liable to tax at 15 per cent.; and whether, in the interests of public health, he will deal with this anomaly at an early date.
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§ Mr. ErrollNo. I am advised that the present exemption covers all the types of domestic drinking water filter used in this country.