§ 73. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that although it is provided that tea-strainers shall be exempt from Purchase Tax under Group 11 (a), the Customs and Excise authorities have ruled that this can only apply to a tea-strainer which is also a vessel and that a tea-strainer consisting of a wire mesh device, designed to fit into the spout of a tea pot, cannot be regarded as a strainer; and if he will arrange for this anomaly to be dealt with by immediate administrative action.
§ Mr. SimonMy hon. Friend is under a misapprehension. Since the autumn Budget of 1955 all types of tea-strainer have been chargeable with tax at the same rate, now 15 per cent.
201W
§ 74. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that a child's coat under 42 inches in length, with a matching hood, is at pre sent free of Purchase Tax, but that if the child loses the hood and it has to be replaced, 10 per cent. Purchase Tax is charged on the substitute hood; and what steps are taken at the present time by officers of the Customs and Excise to ensure that this provision is duly enforced.
§ Mr. SimonComplete garments for young children are free of tax but headgear as such is taxable at 10 per cent. The tax returns of registered traders are subject to official checks.
§ 75. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware of the confusion and expense caused to leather goods manufacturers by reason of the fact that in respect of a man's fitted travelling case, the containers for soap, tooth-brush and shaving brushes are chargeable to Purchase Tax at 90 per cent., the case and mirror at 60 per cent., the brushes at 30 per cent. and the scissors at 15 per cent.; and whether he will now make arrangements to charge one single low rate of tax for all those items involved which are now subject to Purchase Tax in any way.