HC Deb 04 March 1958 vol 583 cc116-7W
72. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that, under the rules relating to Purchase Tax on Group 20 goods, false beards and moustaches are liable to tax at 30 per cent., whereas if each hair of such beards or moustaches is separately waved or shaped and separately threaded to a backing designed to be gummed to the face, they become not chargeable; whether he will consider putting an end to this anomaly at an early date; and what has been the revenue for each of the past three years in respect of Purchase Tax on false beards and moustaches.

Mr. Amory

From his study of Notice No. 78, my hon. Friend must be aware that the articles ruled to be not chargeable are those used by the theatrical profession. It is in no way anomalous to distinguish them from toys and requisites for amusements.

Mr. Nabarro

asked the Chancellor of the Exchequer whether his attention has been called to the fact that, whereas stockings are only subject to Purchase Tax at 5 per cent., stocking substitute liquids are chargeable at 90 per cent.; whether arrangements can be made to reduce the taxation on the latter to the same rate as for stockings at an early date; and what has been the revenue from Purchase Tax on stocking substitute liquids in each of the past three years.

Mr. Amory

I am aware of the differential in rates, but I cannot satisfy my right hon. Friend's requests for information.

Mr. Nabarro

asked the Chancellor of the Exchequer for what reasons the Purchase Tax exemptions given in the case of such items as finger stalls, wrist and ankle supports cannot be extended to caps for projecting ears, at present chargeable as items of haberdashery, and to chin straps for correcting double chins, which are chargeable at 90 per cent. under Group 31; whether he will now consider permitting greater latitude in this matter; and what has been the amount of revenue received from Purchase Tax during the last year for which figures are available on caps for projecting ears and chin straps for correcting double chins.

Mr. Amory

Surgical appliances have been exempted, but I see no reason why this should be extended to articles designed merely as beauty aids or to improve the appearance.