Purchase Tax (Rulers) (Hansard, 22 January 1970)

HC Deb 22 January 1970 vol 794 cc194-5W 195W

§ Mr. Peter Walker
asked the Chancellor of the Exchequer whether, in view of the need for students to have rulers, he will consider relieving them from purchase tax.

§ Mr. Taverne
No. Stationery and office requisites are chargeable with tax and an exception for rulers could not be justified.