HC Deb 29 June 1971 vol 820 c75W
Mr. Carmichael

asked the Chancellor of the Exchequer if he will reduce or abolish purchase tax on the gird in view of the fact that it is not a conventional toy but an essential part of an ancient Scottish street pastime.

Mr. Higgins

Requisites for games or sports or amusements whether traditional or not are taxable at the same rate as toys. I do not think that it would be justifiable to give preferential treatment to this item.