§ 67. Sir G. Nabarroasked the Chancellor of the Exchequer why he has placed propellor and axial flow electric fans designed for domestic window mounting on 25 per cent. Purchase Tax, thus discriminating against good ventilation; and what other air-conditioning equipment attracts Purchase Tax.
Mr. MacmillanPurchase Tax applies to domestic electrical appliances in general. The fans to which my hon. Friend refers were formerly outside the scope of the tax because they were not used domestically, but they are now so used and the tax has been applied to them accordingly.