§ 76. Mr. Nabarroasked the Chancellor of the Exchequer why, although under Group 23 goods subjected to Purchase Tax provision is made for the exclusion of articles primarily used for the purpose of any profession, attaché cases are still subjected to tax; and what is the present ruling with regard to Ministers' dispatch boxes in this connection.
Mr. AmoryBy the terms of the Tax Schedule only receptacles specially designed for these purposes are excluded. Ordinary attaché cases are not so designed; Ministers' dispatch boxes are.
§ 77. Mr. Nabarroasked the Chancellor of the Exchequer whether the exemption from Purchase Tax extended to trivets, false hobs and hearth stools may now be extended to hearth companion stands which incorporate a trivet; and what was the amount of revenue received from the Purchase Tax on hearth companion stands which incorporate a trivet, during each of the past three years.
Mr. AmoryMy hon. Friend will not expect me to anticipate my Budget statement. As regards revenue, I would refer him to the reply of my right hon. Friend the Member for Monmouth (Mr. P. Thorneycroft) on 17th December.
§ 78. Mr. Nabarroasked the Chancellor of the Exchequer why book-ends, book troughs, log boxes, fire screens, hat racks, hall stands, trouser presses and table bells have been specifically excluded from the category of furniture of a kind used for domestic purposes which has the benefit of the low Purchase Tax rate of 5 per cent.
129W
Mr. AmoryThe 5 per cent. rate is limited to the more important articles of domestic furniture which had for long enjoyed favourable treatment under the Utility and D schemes.