HC Deb 22 March 1961 vol 637 c51W
85. Mr. Nabarro

asked the Chancellor of the Exchequer why he still imposes Purchase Tax at the rate of 50 per cent. on certain barrier creams despite the fact that these are substantially used in factories for prevention of occupational dermatitis.

Sir E. Boyle

That is the rate to which these creams, if perfumed, are liable in law, and my hon. Friend will not expect me to anticipate my right hon. and learned Friend's Budget statement.

86. Mr. Nabarro

asked the Chancellor of the Exchequer why he has so far been unable to agree to the elimination of Purchase Tax on musical instruments.

Sir E. Boyle

Because of its contribution to the revenue.