§ 58. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that under the rules relating to the charging of Purchase Tax footwear made-to-measure for persons with slightly flat feet is chargeable to tax, whereas footwear made-to-measure for persons with a severe degree of flat feet is exempt; what machinery exists to ensure fair discrimination in this matter; and what revenue was received during the last year for which figures are available in respect of Purchase Tax on footwear made-to-measure for persons with slightly flat feet.
Mr. AmoryYes. The footwear for severe fiat feet is accepted as being a surgical appliance. The machinery is fully explained in Notice No. 78, issued by the Commissioners of Customs and Excise, with which my hon. Friend is no doubt familiar.
§ 60. Mr. Nabarroasked the Chancellor of the Exchequer whether, in view of the fact that most articles for improving the fuel consumption of stoves and ranges are exempt from Purchase Tax, arrangements may now be made to extend that exemption to grids for attaching to grates to prevent live coals from dropping out, which at present remain chargeable to such tax.