§ Sir E. Graham-Littleasked the President of the Board of Trade if he is aware that the Purchase Tax of 33.3 per cent. on educational equipment bears especially hardly upon nursery schools depending on Montessori and similar instructional apparatus; and, as the teaching staff in these schools is inadequate and in order to avoid additional handicap to teaching, if he will consider the removal of this particular tax.
§ Sir S. CrippsI have been asked to reply. Educational equipment generally is not chargeable with Purchase Tax but I am aware that some kinds of taxable articles are bought for educational purposes. It would not be practicable to exempt them from tax on those grounds.