§ 19. Mr. Blenkinsopasked the Chancellor of the Exchequer if he will reduce the Purchase Tax charged on haversacks and rucksacks.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that a manufacturer of cheque book holders has recently been officially informed that if such a holder incorporates one or more pockets, irrespective of depth, or is fastened by the means of a flap closing one side, it is liable to Purchase Tax, but that if it consists of a narrow retaining strap, band, pressure bar or pair of small corner pieces of metal or leather, it will not be liable to tax; and whether in view of the desirability of not handicapping designers of new products in this field, he will have this matter reviewed.
Mr. AmoryYes. The matter has been reviewed, and as my hon. Friend is aware, the anomaly has been rectified.
§ Mr. Nabarroasked the Chancellor of the Exchequer for what reason paper doilies are chargeable to Purchase Tax at 30 per cent., whereas plastic doilies are exempt from Purchase Tax; when this anomaly was last considered by his Department; and if he will state briefly the reasons for maintaining this distinction.
Mr. AmoryThis situation dates back to 1955 when certain non-woollen materials and articles were relieved from tax. Recent representations by trade interests will be taken into account in my review of the tax.