HC Deb 02 March 1960 vol 618 cc141-2W
54. Mr. Nabarro

asked the Chancellor of the Exchequer what review he has conducted during the last three months of the effects of the 50 per cent. and 25 per cent. rates of Purchase Tax upon British export trade.

Sir E. Boyle

At this time of year my right hon. Friend reviews all aspects of taxation.

55. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that books which open up in the form of toys and have no independent use as books, as well as children's books which are so designed as to permit children to tear out, either wholly or partly, more than half the sheets therein, including covers, are subject to Purchase Tax at 25 per cent., whereas children's rag books are not subject to such tax; and whether arrangements will be made to exempt all children's books from purchase tax in the same way as books suitable for adults.

Sir E. Boyle

Ordinary books, whether suitable for children or adults, are already tax free. Tax is chargeable on articles which, though described as books, are in fact toys; this is reasonable since all other toys are taxable.

Mr. Nabarro

asked the Chancellor of the Exchequer why babies' plain teething rings consisting solely of a shaped piece of bone, plastic or rubber, are not chargeable to 25 per cent. Purchase Tax under Group 20 whereas babies' teething beads, which can alternatively be used by the child as a rattle, are subject to such tax; and what would be the effect on the revenue of extending to all babies' teething equipment the same Purchase Tax treatment as is given to plain teething rings.

Mr. Barber

For the reason given by my hon. Friend in the Question—that teething beads have an alternative use as a rattle. The tax yield from teething rattles is not separately recorded.

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