HC Deb 16 March 1970 vol 798 cc41-2W
Mrs. Ewing

asked the Chancellor of the Exchequer if he will list the purchase tax rate or rates levied on musical instruments and the exemptions therefrom.

Mr. Taverne

The rate is 36⅔ per cent. of the wholesale value. Exempt are:

  1. 1. Keyboard musical instruments (except instruments of the types designed to be carried when played) and parts thereof and accessories thereto.
  2. 2. Gramophones specially designed for reproduction of speech from records specially adapted for the use of the blind.
  3. 3. Bells of a kind suitable for installation in a campanile or belfry, and parts thereof and accessories thereto (including playing mechanisms).