§ 103 and 104. Mr. Nabarroasked the Chancellor of the Exchequer (1) whether he is aware that at the present fate, eyelash curlers are still subject to Purchase 203W Tax at 90 per cent. whereas eyebrow combs are only chargeable at 30 per cent. and artificial eyelashes are free of tax altogether; whether special attention may be given to these anomalies at an early date; and what has been the amount of revenue received in each of the past three years in respect of Purchase Tax on eyelash curlers and eyebrow combs;
(2) whether he is aware that, under present conditions relating to Purchase Tax, whereas tooth brushes are free of tax altogether, toothpaste and toothpaste racks are liable to tax at 30 per cent. and toothbrush holders and denture bowls and boxes are subject to tax at 90 per cent.; whether provision may now be made that all apparatus concerned with dental hygiene should be reduced to a low rate of tax or freed of tax altogether; and what is the present annual yield of the Purchase Tax in respect of these items.
§ Mr. SimonI would refer my hon. Friend to the reply which my right hon. Friend the Member for Monmouth (Mr. P. Thorneycroft) gave him on 17th December.
§ 105. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that only those baby baskets and hampers which are lidded and which have casters or legs to stand upon the floor, enjoy the beneficial rate of Purchase Tax at five per cent., whereas all other baby hampers and baskets are subject to tax at 30 per cent.; what types of baby hampers and baskets are at present liable to the higher duty; and what has been the yield during each of the past three years on the two categories of baby baskets and hampers.
§ Mr. SimonThose which have lids and also casters or legs are accepted as being furniture. The rest are charged at 15 per cent., not 30 per cent. On the last part of his Question I would refer my hon. Friend to the reply which my right hon. Friend the Member for Monmouth (Mr. P. Thorneycroft) gave him on 17th December.