§ 49. Mr. Price-Whiteasked the Chancellor of the Exchequer what is the present average rate of Purchase Tax upon veterinary supplies; and will he consider a reduction or abolition of such tax as a contribution to the home production of foodstuffs.
§ Sir S. CrippsThe average rate cannot be estimated, but the bulk are not chargeable. On the second part of the Question, I would remind the hon. Member of the substantial concessions made in the last budget which affected both human beings and animals. Medical and veterinary supplies must obviously keep in step as regards taxation.
§ 58. Mr. Draysonasked the Chancellor of the Exchequer if he will consider reducing or abolishing the present high rate of Purchase Tax charged on heavy and agricultural rubber Wellingtons.
§ Sir S. CrippsI explained in the Debate on the Finance Bill that special tax relief for footwear worn by agricultural workers is not practicable.
§ 65. Mr. Peter Freemanasked the Chancellor of the Exchequer whether he is aware of the high rate of Purchase Tax on cloth used for essential clothing such 24W as Merchant Navy uniforms; and whether he will consider abolishing the tax on this commodity.
§ Sir S. CrippsI am aware of the rate of tax on cloth. But apart from the difficulty of deciding what is "essential clothing" it would not be practicable to exempt the cloth used in its manufacture. Many articles of essential clothing, including Merchant Navy uniforms, can be made from Utility cloth, in which case Purchase Tax need not be paid either on the cloth or on the finished clothing.