§ 60. Sir W. Wakefieldasked the Chancellor of the Exchequer if he is aware that the sales of electric vehicles have fallen by over 200 per cent. during the last six years, mainly due to Purchase Tax, and, in view of their utility purpose, the saving in dollars because their source of power is electricity, and the fact that they assist in evening out the load of the Electricity Board, if he will consider removing this tax.
§ Mr. Boyd-CarpenterI have received representations to this effect, but, as my hon. Friend will understand, I cannot anticipate my right hon. Friend's Budget statement.
§ 62. Mrs. Mannasked the Chancellor of the Exchequer why Purchase Tax is imposed on seaside buckets, but not on spades, on cowboy hats but not on cowboy outfits, on toy pastry sets, but not toy teasets, on a child's knife, fork and spoon, but not on a child's mug and plate.
§ Mr. Boyd-CarpenterBecause seaside buckets are toys and taxable as such, while for Customs purposes we call any spade a spade. Cowboy hats despite 95W appearances to the contrary, are hats and so taxable; cowboy suits are children's garments, and so exempted by statute. Both toy pastry sets and teasets are taxable. Mugs and plates are free, and knives, forks and spoons are taxable.