HC Deb 17 December 1957 vol 580 cc39-40W
74. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that the present provision that calendars and greeting cards bearing reproductions of paintings executed more than 100 years ago are liable to Purchase Tax at 60 per cent., whereas calendars and greeting cards bearing reproductions of paintings executed less than 100 years ago pay Purchase Tax at 90 per cent., operates to the disadvantage of living artists; and if he will review this matter at an early date with a view to remedial action.

Mr. P. Thorneycroft

My hon. Friend is in error in thinking that this provision applies to greeting cards. As regards calendars, I would refer my hon. Friend to the Answer I gave him on 19th November.

75. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that, under the rules relating to Purchase Tax on Group 23 goods, shopping baskets are exempt from Purchase Tax if open, but are subject to tax if fitted with lids or if they can be closed, or are suitable for attaching to a bicycle or perambulator; whether he will now consider exempting from Purchase Tax all shopping baskets, whether closed or open or otherwise adapted for the convenience of the shopping public; and what has been the yield for each of the past three years in respect of Purchase Tax on shopping baskets.

Mr. P. Thorneycroft

As regards tax yield, traders are not required to make separate returns of tax paid on individual types of articles and no figures are therefore available. On the other points I would refer my hon. Friend to my reply to his Question on 19th November.

76. Mr. Nabarro

asked the Chancellor of the Exchequer why the exemption from Purchase Tax of perambulators is limited to those which have a minimum vertical handle height measured from the top of the handle grip to the floor of not less than 33½ inches, whereas perambulators, the handle height of which is less than 33½ inches, are chargeable with tax at 30 per cent.; whether he will abolish or modify this distinction at an early date; and what is the approximate annual yield at the present time of Purchase Tax in respect of these small perambulators

Mr. P. Thorneycroft

This is a distinction, based on trade advice, between toy and other perambulators. On the second and third parts, my Answer to my hon. Friend's previous Question applies.