§ 88. Mr. Nabarroasked the Chancellor of the Exchequer on what grounds the fur of the Australasian red opossum, if undyed and in strips measuring not more than nine inches in length or one inch in width, is exempt from the 50 per cent. Purchase Tax charged on other furs; whether he will consider extending this exemption to the fur of other animals from other parts of the Commonwealth; and what is the approximate annual cost of the current exemption for Australasian red opossum fur.
§ Mr. SimonBecause the use of these strips is as shuttle-linings in the textile industry. On present information my right hon. Friend sees no need to extend this exemption. Its cost is negligible.
§ 89. Mr. Nabarroasked the Chancellor of the Exchequer for what reason crucifixes and rosaries are subject to 60 per cent. Purchase Tax on jewellery; whether arrangements can be made for their exemption at an early date; and what is the present annual amount received in respect of purchase tax on such items.
§ Mr. SimonCrucifixes and rosaries of the kind taxable under Group 26 of the Tax Schedule are not exclusively devotional articles. To exempt them would create unacceptable anomalies.
§ 90. Mr. Nabarroasked the Chancellor of the Exchequer for what reason insoles made of fur skin are chargeable to Purchase Tax at 30 per cent. whereas if the fur has been removed from the skin the insole is exempt from such tax; and whether he will investigate this matter with a view to immediate action.
§ Mr. SimonBecause as a general rule fur articles have always been taxed at a higher rate than those not made of fur. 81W But my right hon. Friend will bear this case in mind in his review of Purchase Tax anomalies.