HC Deb 15 December 1949 vol 470 c297W
Mr. Ivor Thomas

asked the Chancellor of the Exchequer whether, in his consideration of a reduction in the Purchase Tax on electric water heaters to the same level as the Purchase Tax on gas water heaters, he will bear in mind that the bulk of the heaters supplied are of the immersion type, which are the only type within the means of the general public; and whether he will give an assurance that any concession he makes will extend to immersion heaters as well as thermal storage heaters.

Sir S. Cripps

On the advice of my right hon. Friend the Minister of Fuel and Power, immersion water heaters are being excluded from the reduction because they contribute largely to the peak load on the electric mains.