§ 60. Mr. T. Reidasked the Chancellor of the Exchequer why Purchase Tax on co[...] matting is at the rate of 50 per cent, while that on linoleum is at the rate of 33⅓ per cent. as these are alternative floor coverings for poor persons.
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§ Sir S. CrippsThe position of the various floor coverings will be considered in the review of the Purchase Tax which I have undertaken to make before my next Budget.
§ 62. Lieut.-Colonel Bromley-Davenportasked the Chancellor of the Exchequer whether he is aware that persons concerned with horse shows have been informed that henceforward all vehicles and harness brought over from Eire to Great Britain and Northern Ireland for show purposes will be charged with duty and Purchase Tax and that there will not be any refund of duty when the articles are taken back to Eire; and whether, in view of the importance of allowing the maximum freedom with regard to shows of this kind, he will investigate the matter with a view to remedial action.
§ Sir S. CrippsI am looking into this matter, and I will write to the hon. and gallant Member.
§ Mr. N. Macphersonasked the Chancellor of the Exchequer whether he will consider the abolition of Purchase Tax on agricultural vaccines and serums.
§ Sir S. CrippsA considerable number of sera, antigens and vaccines are already exempt from Purchase Tax as being essential for the welfare of livestock of economic importance. I shall be considering the question of animal medicines further in the review of the tax which I have undertaken to make in connection with the forthcoming Budget.