§ 75. Mr. Asshetonasked the Financial Secretary to the Treasury if he is aware of the fact that Purchase Tax, amounting to 18s. 1d., is charged on certain types of men's knee-length rubber agricultural boots which could otherwise be retailed at£3 15s.; that additional Purchase Tax is charged on the hobnails and digging plates for these boots; and whether he will consider exempting rubber industrial and agricultural boots from Purchase Tax altogether.
§ Mr. JayI am aware that rubber agricultural boots and digging plates are liable to Purchase Tax at the rate of 33⅓ per cent. of the wholesale value, but hobnails as such are exempt from the tax. The question of exempting these articles from the tax has been considered in the past, particularly during the debate on the 1948 Finance Bill, but it was not found possible to grant the desired relief. I will, naturally, consider the right hon. Gentleman's suggestion, but he cannot expect me to anticipate my right hon. Friend's Budget statement.