HC Deb 29 February 1960 vol 618 cc109-10W
87. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that Purchase tax is being levied at different rates by Customs and Excise in different parts of the United Kingdom upon printed forms called certificated invoices, and that, notwithstanding reduction in 1959 of Purchase Tax on other printed stationery from 30 per cent. to 25 per cent. ad valorem, no such reduction has been granted on these export invoice forms: and, having regard to this discrimination against export trade, whether he will abolish Purchase Tax on all printed stationery and forms relating to United Kingdom exports.

Mr. Barber

My hon. Friend seems to be in error. Tax is not being levied at different rates; the amount of tax does of course vary with the statutory value of the forms for tax.

88. Mr. Nabarro

asked the Chancellor of the Exchequer whether, in view of the essential nature of refrigerators for preventing the waste of food and of the fact that he has already granted exemption from Purchase Tax for all refrigerators used in catering establishments and large country houses, he will at an early date consider the desirability of removing Purchase Tax entirely from this type of essential domestic equipment.

Mr. Barber

I cannot anticipate my right hon. Friend's Budget decisions.

Mr. Nabarro

asked the Chancellor of the Exchequer when he last reviewed the position under which garments made of beaver lamb or embros lamb are chargeable with Purchase Tax at 5 per cent. where as garments made from Indian lamb, Persian lamb, slink lamb, Finos lamb or sheared Lincoln lamb are chargeable at 25 per cent.; and whether, in view of the desirability of eliminating these distinctions so far as the fur garment industry is concerned, he will reconsider the whole matter at an early date with a view to suitable remedial action.

Mr. Barber

These distinctions were introduced in 1956 to meet representations made by the fur trade. I know of nothing which would justify my hon. Friend's assertion that it is now desirable to eliminate them.