Mr. Edward M. Taylorasked the Chancellor of the Exchequer if he is aware that manufacturers of fluorescent 501W armbands for children have been advised that Purchase Tax is payable on them as children's haberdashery, while fluorescent vests of the same material are exempt from Purchase Tax as they are classified as young children's garments; and if he will relieve all safety and protective wear designed to protect children from road accidents from Purchase Tax.
§ Mr. Harold LeverThere is a wide range of road safety garments available free of Purchase Tax within the exemption for young children's clothing, and it is not practicable to make new distinctions among other articles.
§ Mr. Monroasked the Chancellor of the Exchequer why Purchase Tax is levied on luminous safety armbands for children.
§ Mr. Harold LeverSafety armbands for children are indistinguishable from others for adults. They are only one item in a wide range of special clothing and it would be anomalous to deal with them in isolation.