HC Deb 07 November 1950 vol 480 cc32-3W
57. Captain Duncan

asked the Chancellor of the Exchequer if he will abolish the Purchase Tax on hard-brimmed sou'westers used by fishermen, the tax on which now amounts to 2s. 1¼d. on a sou'wester, the retail price of which is 6s. 4d.

58. Captain Duncan

asked the Chancellor of the Exchequer if he will abolish the Purchase Tax on fishermen's boots, which now amounts to 1s. 11½d. on a pair of boots, the retail price of which is 49s. 8d.

59. Captain Duncan

asked the Chancellor of the Exchequer if he will abolish the Purchase Tax on brown canvas jumpers used by fishermen, the tax on which is about 4s. on a jumper, costing retail, about 11s., according to size.

Mr. Gaitskell

I regret that I cannot make exception in respect of any of these articles.

75. Sir I. Fraser

asked the Chancellor of the Exchequer if he will consider reducing the Purchase Tax on photographic goods.

Mr. Gaitskell

This suggestion together with others will be considered when the next general review of the Purchase Tax takes place.

78. Mr. Baker White

asked the Chancellor of the Exchequer why a particular vehicle, details of which have been sent to him and which has a wide application in food production, is subject to Purchase Tax whereas farm tractors and trailers, of which this vehicle is a combination, are not subject to Purchase Tax.

Mr. Gaitskell

Because the vehicle is not sufficiently specialised for agricultural work to warrant discrimination from the other general purpose goods carriers which are used by farmers and horticulturists.