HC Deb 03 November 1959 vol 612 c27W
63. Mr. B. Taylor

asked the Chancellor of the Exchequer if he will favourably consider the abolition of Purchase Tax on safety footwear.

Mr. Amory

Protective boots designed for use by miners, quarrymen or moulders are already exempt from tax. There are difficulties, however, in extending this exemption to all safety footwear.