HC Deb 09 March 1961 vol 636 c62W
47. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that step-stools of a maximum height of 22 inches are subject to 5 per cent. Purchase Tax whereas to those over that height a rate of 12½ per cent. is applicable; for what reason such a difference exists; and whether he will afford similar treatment to all step-stools, ladders and like climbing equipment, including public library ladders for higher shelving, by applying a uniform rate of 5 per cent. Purchase Tax as for furniture.

Mr. Barber

Under the tax law, a stool has to be distinguished from a stepladder, and height is a sensible criterion for doing so. As to the rest of the Question, I cannot anticipate my right hon. and learned Friend's Budget statement.

48. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that bunk-beds where one bed is set above the other as a single piece of furniture, generally for the use of children in a small room, attract Purchase Tax at 5 per cent., whereas the ladder supplied as part of the equipment and without which a child cannot safely climb aloft is subject to Purchase Tax at 12½ per cent.; why this inconsistency exists; and what remedy he now proposes.

Mr. Barber

There is no inconsistency; a bunk is a bunk and a ladder is a ladder.

51. Mr. Oliver

asked the Chancellor of the Exchequer whether he will give the reasons why Civil Defence Report Forms, F. Sigs. 52, large and small, which are purchased by all bodies having a Civil Defence Organisation, carry Purchase Tax; and whether, as these forms are a necessary part of the defence organisation, he will takes steps to discontinue this practice.

Mr. Barber

These forms are statutorily liable to Purchase Tax as Stationery.

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