§ 112. Mr. Nabarroasked the Chancellor of the Exchequer for what reason acetylene hand-lamps are free of Purchase Tax whereas most other types are liable to tax at 30 per cent.
§ Mr. SimonThe exemption is for acetylene hand-lamps and miners' safety lamps, both of which are used underground by miners.
§ 113. Mr. Nabarroasked the Chancellor of the Exchequer whether he will give further consideration to the anomaly which arises from the fact that pins of base metals are free of Purchase Tax, whereas hairpins, hatpins, and hair clips are still liable to tax at 30 per cent.
§ 114. Mr. Nabarroasked the Chancellor of the Exchequer, for what reason musical instruments, including hand-bells, are subject to Purchase Tax at 30 per cent., whereas pianos and keyboard instruments, other than certain types of player-pianos, are free of such tax; and by what date he anticipates it will be possible to introduce equality in this matter.
§ Mr. SimonI recently restated the reasons for the exemption of pianos during the debates on the last Finance Bill, to which I would refer my hon. Friend. As regards the second part of the Question, I would refer him to the reply given to the hon. Member for Barnsley on 18th November.