Purchase Tax (Protective Clothing)

HC Deb 16 February 1968 vol 758 c433W

Mr. Clegg

asked the Chancellor of the Exchequer whether protective clothing worn by fishermen while trawling is subject to purchase tax.

Mr. Diamond:

Yes—at the lowest rate. Protective clothing worn by fishermen and others in the course of their occupation cannot be distinguished for tax purposes from clothing generally.