HC Deb 26 November 1957 vol 578 cc106-7W
77. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that under present rules relating to Purchase Tax, curling tongs and other instruments used in connection with waving the hair by means of heat treatment only pay tax at the rate of 30 per cent., whereas all other hair curlers not designed for use of the heat waving of hair, as well as home permanent waving outfits, are subject to tax at 90 per cent.; what are the reasons for these differentiations; what medical advice has been taken on the subject; and whether this anomaly may be dealt with at an early date by reducing to a reasonably low rate all articles used for treating the hair.

Mr. P. Thorneycroft

I would refer my hon. Friend to the reply which I gave to him on 19th November.

79. Mr. Nabarro

asked the Chancellor of the Exchequer what experts were consulted before a decision was reached that such articles as a lady's modesty front or modesty vest would be subject to Purchase Tax at 30 per cent. if they did not exceed 14 inches width in front or 10 inches at back and if their full length at back from the centre of the shoulder to the hem did not exceed 15 inches, but that if any one of these measurements was exceeded the article would be regarded as a blousette and taxable as a garment at 5 per cent.; and what has been the revenue from Purchase Tax on ladies' modesty vests and blousettes during the past 12 months for which figures are available.

Mr. P. Thorneycroft

This definition was drawn up in 1944 in consultation with representatives of the trade associations concerned. I regret that the information asked for in the second part of the Question is not available.

80. Mr. Nabarro

asked the Chancellor of the Exchequer, having regard to the fact that ornamental candles are chargeable to Purchase Tax at 60 per cent. whereas candles for religious use are free of tax, what machinery exists to ensure that tax-free candles are not used for domestic purposes.

Mr. P. Thorneycroft

Religious candles are unlikely to be bought for domestic use as fancy or ornamental candles; ordinary domestic candles are not chargeable with tax.