§ 66. Mr. John Arbuthnotasked the Chancellor of the Exchequer if he will remit Purchase Tax on firemen's helmets and so cut all unnecessary bookkeeping entries between one Department and another.
§ Mr. JayMy right hon. and learned Friend has explained on various occasions why it is not practicable to give Purchase Tax relief to articles of protective clothing generally and we cannot make an exception in the case of firemen's helmets. I am not aware that the tax involves unnecessary book-keeping entries between one Department and another.
§ Sir W. Darlingasked the Chancellor of the Exchequer why the utility non-Purchase Tax system is applied to women's clothing and not to clothing and uniform of His Majesty's Forces.
§ Mr. JayThe utility scheme, the object of which is to make available to the general public supplies of garments236W and footwear, etc., of sound quality at reasonable prices, is not applicable to specialised clothing such as the uniform of members of H.M. Forces. But Purchase Tax is not charged on articles purchased by other ranks and ratings from Service stores; while officers, who are required to maintain their uniform out of their pay and are charged Purchase Tax on articles purchased from Service stores, receive rates of pay which take account of this and are allowed Income Tax rebates at varying rates for uniform maintenance.