HC Deb 26 October 1950 vol 478 c399W
Mr. Channon

asked the Chancellor of the Exchequer how much Purchase Tax is charged on chemical closets; and if he will consider remitting this tax in view of the unfair burden on those residing in the country.

Mr. Gaitskell

Chemical closets which comprise merely a sanitary bucket with lid-seat are exempt from Purchase Tax under Group 11 (k) of the Purchase Tax Schedule; other more elaborate models are charged at the rate of 33⅓ per cent. of the wholesale value under Group 11 (a). I will bear in mind the suggestion in the last part of the hon. Member's Question when we come to review the tax.