HC Deb 23 March 1953 vol 513 cc58-9W
Sir E. Boyle

asked the Chancellor of the Exchequer to state the categories of articles on which Purchase Tax of 100 per cent is charged; the revenue derived from Purchase Tax on each of these categories for the financial years 1950–51 and

Group of Purchase Tax Schedule Category of goods Estimated yield of Tax
1950–51 1951–52
£ million £ million
1, 2, 3 Fur apparel 3.38 3.32
8 Fur skins, dressed 0.18 0.21
11 Mirrors 1 .23 1.25
12 Domestic electric water-heating, and certain electric space-heating, appliances 2.82 3.05
17 Clocks and watches of precious metal 1.06 1.20
25 and 34 Most pictures and prints and the more elaborate greeting cards 7.61 6.64
26, 27, 28 Jewellery, etc., and goldsmiths'and silversmiths 'wares 6.55 7.08
29 Fancy goods 4.66 4.16
30, 31, 32 Perfumery, cosmetics and certain toilet requisites and preparations 14.59 15.76
The total revenue derived from Purchase Tax amounted to £302.5 million in 1950–51 and £337.7 million in 1951–52.

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