HC Deb 12 July 1949 vol 467 c13W
35. Mr. G. Williams

asked the Chancellor of the Exchequer why sheepskin rugs are taxed at 100 per cent. while all other types of floor covering including rubber flooring, are taxed at 33⅓ per cent.

Sir S. Cripps

The reason is that these rugs belong to a class including furskins and other skins with hair or wool attached, which can be regarded, comparatively speaking, as luxuries and, therefore, susceptible of the 100 per cent. rate.