§ Mr. Patrick Jenkin
36⅔ per cent. of the wholesale value except for true pastels, which are tax-free.
§ 58. Mr. Pardoe
asked the Chancellor of the Exchequer what is the rate of 64W purchase tax on boys' shoes; what it is on men's shoes; and by reference to what criteria is the dividing line fixed.
§ Mr. Maurice Macmillan
There is no purchase tax on boys' shoes of size 5½ or less, made on lasts not exceeding 10–7/12 in. in length. The rate of tax on men's shoes larger than this is 13¾ per cent. of the wholesale value.