§ 64. Mr. Nabarro
asked the Chancellor of the Exchequer whether, in view of the increasing cost of the National Health Service, he will now abolish or materially reduce the present Purchase Tax which is maintained on a wide range of medicines and drugs, with a view to enabling individuals to purchase simple home remedies as cheaply as possible and so reduce their demands on the National Health Service.
§ 65. Mr. Nabarro
asked the Chancellor of the Exchequer why eyelash curlers are liable to Purchase Tax at 50 per cent. 14W whilst eyebrow combs are chargeable at 25 per cent. and artificial eyelashes are free from Purchase Tax altogether; and whether he will, at an early date, introduce a lower and uniform rate of Purchase Tax for all equipment designed to improve, or remedy the deficiencies of, human hair, or free such equipment of tax altogether.
§ Mr. Barber
Together with a number of the other more essential toilet requisites, combs are taxed at a lower rate than eyelash curlers because the law so provides. Following consultation with the trade, artificial eyelashes have not been regarded as toilet requisites. In answer to the last part of the Question, I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. Nabarro
asked the Chancellor of the Exchequer for what reasons it was laid down that the Purchase Tax on gloves shall not apply to gloves which have no provision for the thumb separate from the fingers; and what would be the effect on the Revenue if all gloves were charged at the same rate of Purchase Tax.
§ Mr. Barber
Articles which have no provision for the thumb separate from the fingers are not gloves.