§ 73. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that whereas a case designed to contain scientific instruments is free of Purchase Tax, a case designed to contain a slide rule is chargeable at 60 per cent.; and what experts were consulted before the 66W conclusion was reached that a slide rule was not a scientific instrument.
§ Mr. SimonMy hon. Friend is misinformed. Slide rules have always been accepted as scientific instruments. Cases for slide rules are not taxable if they are in fact specially designed for the purpose.
§ 74. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that under present rulings, whereas loose covers for holding periodicals are not chargeable to Purchase Tax, catalogue covers to hold sales literature in special acetate envelopes and spirally bound, are subject to 30 per cent. Purchase Tax, as are also tender binders used exclusively for offers to overseas firms; and whether, in the interest of boosting the export trade, he will give consideration to exempting sales literature covers and export tender binders from Purchase Tax.
§ Mr. SimonStationery and office requisites are taxable under the law; covers for printed books are not. In reply to the last part of the Question, my hon. Friend will not expect me to anticipate my right hon. Friend's Budget statement.
§ 75. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware of the damaging effect of high rates of Purchase Tax on goods which can contribute substantially to the export trade of the country; and whether he will call for a special review of this matter to be carried out at an early date.
§ Mr. Lewisasked the Chancellor of the Exchequer on what date he received a communication from the Radio Wholesalers Federation concerning Purchase Tax on television cathode ray tubes; on what date he acknowledged this communication; and what was the date and nature of his reply thereto.
§ Mr. SimonThe Federation wrote on 18th February and a reply was sent on 5th March saying that my right hon. Friend had noted the Federation's views and would bear them in mind. The Federation wrote again on 7th March and on the following day a reply was sent undertaking to lay these further representations before my right hon. Friend.
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§ Mr. Lewisasked the Chancellor of the Exchequer whether it is his intention to send a detailed reply to the memorandum which he received from the British Radio Valve Manufacturers on 27th January concerning Purchase Tax on television cathode ray tubes; and when he expects to dispatch this reply.
§ Mr. SimonI do not think anything could usefully have been added to the reply already sent on behalf of my right hon. Friend. The Association has since written to me and I have assured it that its further representations will be brought to my right hon. Friend's notice.