Purchase Tax

HC Deb 02 April 1958 vol 585 cc161-2W

95. Mr. Nabarro

asked the Chancellor of the Exchequer for what reason a preparation used to black out teeth for theatrical purposes is free of Purchase Tax whereas a similar preparation used to brighten and whiten teeth for stage purposes is taxed at 90 per cent.

Mr. Simon

The latter preparation is a cosmetic and is taxed as such; the former preparation is not.

96. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware of the recent development in Australia of a process for putting permanent pleats or creases into woollen textile materials by the use of thioglycollic acid; and whether, in view of the fact that this material is at present subjected to a 90 per cent. Purchase Tax in this country on the ground that it can he used for the permanent waving of hair he will take action in the matter with a view to ensuring that the development of this new process for the textile industry is not handicapped.

Mr. Simon

I am aware of this development. Registered clothing manufacturers can obtain thioglycollic acid for the use my hon. Friend mentions tax free under their registration certificate; processors in the textile industry are eligible for registration if they use taxable goods in appreciable quantities as materials.

97. Mr. Nabarro

asked the Chancellor of the Exchequer whether, in view of the increased difficulties in the way of exporting British bicycles to the United States of America following the increased United States tariff imposed upon them, he will give every possible encouragement to schemes under which American tourists visiting this country can purchase bicycles for their use here free of Purchase Tax on the understanding they will take them back to the United States of America or elsewhere when they leave.

Mr. Simon

I would refer my hon. Friend to the reply which I gave him on 31st March.

Mr. Nabarro

asked the Chancellor of the Exchequer whether his attention has been called to the comments of Mr. Justice Roxburgh in the Chancery Division, during a case concerned with the liability or otherwise to Purchase Tax of a rotary stencil duplicator, with regard to the drafting of Schedule 8 of the Finance Act, 1948; and whether he will make arrangements to redraft that part of the Schedule which deals with duplicators in the light of these comments.

Mr. Simon

It has; but my hon Friend will not expect me to anticipate my right hon. Friend's Budget statement.