HC Deb 21 February 1963 vol 672 cc84-5W
55. Mr. Burden

asked the Chancellor of the Exchequer what is the present Purchase Tax position of fur-trimmed garments sold with detachable fur collars.

Mr. du Cann

A fur-trimmed coat is taxed at 10 per cent. of the wholesale value, if neither the size nor the value of the trimming exceed the statutory limits set out in Group 1 of the tax Schedule. If these limits are exceeded, the tax rate is 25 per cent., as for a fur coat. A coat with a detachable fur collar, sold as a single transaction, is taxed in the same way as a coat with an attached collar, provided that the collar is specially shaped for wear with the coat, and has provision for fastening to it.