§ 103. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that, whereas mirrors for human domestic use are chargeable to Purchase Tax at 60 per cent., a bird-cage novelty incorporating a mirror but no other feature to identify the article as a plaything for a bird is chargeable at 30 per cent.; whether he will extend this favoured treatment to domestic mirrors at an early date or make arrangements to tax them at the low rate of 5 per cent. like most other domestic furniture; and what would be the approximate cost of the latter concession.
Mr. AmoryI am afraid my hon. Friend is mistaken. The bird-cage mirrors he mentions would also be taxable at 60 per cent.
§ 104 and 105. Mr. Nabarroasked the Chancellor of the Exchequer (1) whether, in the interests of avoiding waste, steps may now be taken to free from Purchase Tax mouse traps, rat traps and fly swatters, at present chargeable at 30 per cent.; and what has been the revenue received from Purchase Tax on mouse traps, rat traps and fly swatters, respectively, during each of the last three years;
38W(2) whether he will now consider extending to fire screens the exemption from Purchase Tax which is given to fireguards; and what his estimate is of the present annual revenue from the Purchase Tax on fire screens.
Mr. AmoryMy hon. Friend will not expect me to anticipate my Budget Statement. As to revenue I would refer him to the reply of my right hon. Friend the Member for Monmouth (Mr. P. Thorneycroft) on 17th December.