HC Deb 15 July 1966 vol 731 c279W
Mr. Philip Noel-Baker

asked the Minister of Labour why the retail bespoke tailoring trade is classed as a manufacturing business for the purposes of the Customs and Excise, Purchase Tax, and other Government orders but for the purpose of the Selective Employment Tax is classed as a retail business.

Mrs. Shirley Williams

This trade is classified as manufacturing by the Customs and Excise for Purchase Tax purchases because the provisions of the Purchase Tax Act, 1963, require it to be regarded as manufacturing.

In the Standard Industrial Classification tailoring is classified under Order XII but dressmaking and tailoring workrooms attached to retail shops are classified to retail distribution. The Government have tabled an Amendment to the Selective Employment Payments Bill the effect of which will be to enable establishments incorporating tailoring workrooms to qualify for premiums, provided they satisfy the conditions of Clause 1 of the Bill, even though the workroom is attached to a shop.