§ Captain Corfieldasked the Chancellor of the Exchequer at what rate at the present time Purchase Tax is charged in respect of uniform and clothing supplied or made available for issue to officers and men of the Royal Navy, Army, Royal Air Force, police and Merchant Navy; and in what respect exceptions are made.
§ Mr. H. MacmillanOn most articles of uniform and clothing the rate of tax is 5 per cent. of the wholesale value; on headgear the rate is 10 per cent. and on certain items such as badges and belts, the rate is 30 per cent. Tax is not charged on any such articles drawn by ratings and other ranks of the Armed Forces from Service stores.