HC Deb 20 March 1946 vol 420 cc390-1W
135. Mr. Moyle

asked the Chancellor of the Exchequer if he is now in a position to make a statement on the memorandum submitted to him on 8th March by the Shropshire, Worcestershire and Staffordshire Electric Power Company, on the abolition of the Purchase Tax from such necessary articles as electric kettles, irons, and washing machines.

Mr. Dalton

My hon. Friend will not expect me to anticipate my Budget statement.

Mr. Goronwy Roberts

asked the Chancellor of the Exchequer if he will remove Purchase Tax from school apparatus, in view of the difficulty experienced by education authorities in providing such apparatus, particularly scientific equipment, in all types of schools.

Mr. Dalton

School apparatus, as such, is not subject to Purchase Tax; and many articles of school equipment, such as text-books, desks, black boards, special laboratory apparatus, are free of tax. As regards possible tax changes, my hon. Friend will not expect me to anticipate my Budget statement.