HC Deb 06 April 1971 vol 815 cc88-9W
60. Mr. Leonard

asked the Chancellor of the Exchequer whether he will propose the abolition or reduction of purchase tax on brass musical instruments, in view of its particular effect on amateur brass bands.

Mr. Higgins

I am afraid I would not be justified in making an exception for brass musical instruments.

63. Mr. Dykes

asked the Chancellor of the Exchequer whether he will reconsider the rates of purchase tax applicable to special underwear for incontinent patients, supplied outside of National Health Service establishments, in view of his decision not to act on existing purchase tax rates in general until the longer-term restructuring of indirect taxes takes place.

Mr. Higgins

We shall, of course, be prepared to make any necessary adjustments in the purchase tax before its replacement; in the particular case raised by my hon. Friend, I am afraid it is not practicable to single out for special treatment those garments which are only modified versions of ordinary underwear.