§ 97. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that a piccolo and trumpet are subject to Purchase Tax at 30 per cent, whereas an orchestral conductor's baton is exempt from such tax; and, as all such articles are equally essential to the production of the melody, whether he will restore equity by removal of Purchase Tax on all musical instruments as with pianos.
§ Mr. ErrollI must refrain from anticipating my right hon. Friend's Budget decisions.
§ 98. Mr. Nabarroasked the Chancellor of the Exchequer the present approximate amount paid out annually by Her Majesty's Government to subsidise the musical arts in Great Britain, including payments in respect of schools of music, orchestral, operatic and ballet subsidies and bands for Her Majesty's Forces; and the approximate annual amount received in respect of Purchase Tax on musical instruments.
§ 99. Mr. Nabarroasked the Chancellor of the Exchequer what methods and machinery are used by the Customs and Excise authorities to differentiate between seats and stools which are specially designed for use with chargeable musical instruments such as harps and which are therefore themselves chargeable to Purchase Tax at 30 per cent. and those seats and stools designed solely for use with 137W non-chargeable instruments such as harpsichords, spinets, virginals and pipe-organs, and which are at present free of tax.
§ Mr. ErrollIn the very few cases where this problem arises, the Customs and Excise has regard to the design and general characteristics of the article.