HC Deb 28 October 1971 vol 823 cc471-2W
Mrs. Doris Fisher

asked the Minister of Agriculture, Fisheries and Food if he will list in the OFFICIAL REPORT those foods which carry purchase tax and the appropriate rate in each instance.

Mr. Higgins

I have been asked to reply.

The purchase tax applies to the foodstuffs falling within Groups 28, 34, 35, 36 and 37 of the 1st Schedule, as amended, to the Purchase Tax Act, 1963. The rate of tax is 18 per cent. of the wholesale value. The Groups concerned are as below:

Group 28 Ice-cream, ice lollies, frozen yoghurt, water ices and similar frozen products and prepared mixes and powders for making such products.

Group 34 Chocolates, sweets and similar confectionery—including drained, glacé or crystallised fruits—; and chocolate biscuits and other confectionery having a case or coating of chocolate couverture, but not including cakes in such a case or coating.


  1. (1) Chocolate couverture not prepared or put up for retail sale.
  2. (2) Drained cherries
  3. (3) Candied peels.

Group 35

  1. (a) Manufactured beverages, including fruit juices and bottled waters, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but not including beverages or products in the list set out at the end of this Group.
  2. (b) Containers of gas for the preparation of carbonated beverages.

Goods not comprised in paragraph (a)

  1. 1. Beverages chargeable with any duty of customs or excise specifically charged on spirits, beer, wine or British wine, and preparations thereof.
  2. 2. Tea, maté, herbal teas and similar products, and preparations and extracts thereof.
  3. 3. Cocoa, coffee, and chicory and other roasted coffee substitute, and preparations and extracts thereof.
  4. 4. Preparations and extracts of meat, yeast, egg or milk.

Group 36 Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.

Group 37 Pet foods, canned, packaged or prepared; packaged foods—not being pet foods—for birds other than poultry or game; and biscuits and meal for cats and dogs.

A copy of Notice No. 78 which is issued by the Commissioners of Customs and Excise is in the Library. This sets out in more detail what foodstuffs are regarded as falling within the scope of the tax.