HC Deb 21 February 1949 vol 461 cc234-5W
Mr. Pitman

asked the Chancellor of the Exchequer if he will give the estimated yield in 1948–49 of Purchase Tax in the 35 different groupings of the Eighth Schedule to the Finance (No. 2) Act, 1948, or in such other groupings as may be available; and an estimate of the allocation of such yields as between luxury commodities not normally in the budgets of the weekly wage-earner, commodities ordinarily in the budgets of the weekly wage-earner, and commodities used in business the Purchase Tax of which would normally be passed to the consumer as part of the costs of production or distribution, respectively.

Mr. Jay

Revised estimates for the receipts from Purchase Tax for the financial year 1948–49 are not yet available, but it is estimated that the amount of approximately £300 million which was received from this tax in 1948 was made up as follows:

Groups under Eighth Schedule of Finance (No.2) Act, 1948 Description Estimated Yield in 1948
£million
1 … Footwear (Non-Utility) 14.3
1,2,3 … Non-Utility Apparel (other than Footwear),Utility Fur Garments and Fully Fashioned Stockings 53.6
4 … Haberdashery 7.4
5 … Domestic Textile Articles (Non-Utility) 7.8
6,7,8 … Tissues and Fabrics (Non-Utility), Plastic Sheeting and Furskins (Non-Utility) 20.4
9 … Floorcoverings 13.9
10 … Wallpaper, etc. 2.3
11 … Hardware, Non. Utility Furniture, etc. 18.5
12 … Electrical and Gas Appliances, etc. 10.8
13 … Cutlery 2.2
14,15 … Lighting Fittings, Bulbs, etc. 5.4
17 … Clocks and Watches 4.9
18 … Wireless Sets and Batteries 10.4
19 … Musical Instruments and Gramophone Records 2.4
20 … Toys and Sports Goods 9.3
23 … Trunks, Bags, etc. 9.5
24 … Photographic Goods 1.7
25 … Pictures, Prints, Pictorial Greetings Cards, etc. 4.5
26,27,28 … Jewellery, Goldsmiths' and Silversmiths' Ware, etc. 7.7
29 … Fancy Goods 3.4
30,31 … Toilet Requisites and Hairdressing Machinery 8.1
32 … Toilet Preparations and Perfumery 18.1
33 … Drugs and Medicines 10.8
34 … Stationery and Office Requisites 28.7
35 … Passenger Road Vehicles, including Cycles 20.5
Miscellaneous (including groups for which information is not separately available) 3.4

As regards the second part of the Question, no estimates are available on the lines requested by the hon. Member, as the scope of the suggested classifications must be a matter of opinion.

Forward to