HC Deb 28 January 1954 vol 522 cc261-2W
70. Brigadier Clarke

asked the Chancellor of the Exchequer how much revenue he expects to collect for the year ending April, 1954, by imposing a tax on floor tiles.

Mr. Boyd-Carpenter

Purchase Tax is collected quarterly in arrear, and as the Order reimposing tax on floor tiles, strips and blocks came into effect on 6th January, 1954, no tax will be collected on them during the present financial year.

Mr. Cooper-Key

asked the Chancellor of the Exchequer whether he is aware that the recent imposition of a Purchase Tax of 25 per cent, on floor tiling substantially adds to the cost of construction of houses; and, in view of the fact that this imposition contradicts the policy of the Government in pressing upon councils and others engaged in building the need to save timber by substituting floor tiling for timber floors, if he will withdraw this tax.

Mr. Boyd-Carpenter

I do not think that this charge will have any substantial effect on the cost of housing. But it is necessary in order to ensure that, in fairness to all the manufacturers and workers concerned, competing floor coverings shall pay the same rate of tax.