HC Deb 12 February 1959 vol 599 cc238-40W
95. Mr. Nabarro

asked the Chancellor of the Exchequer whether he will remove the anomaly under which certain articles for use in waving, curling and dressing the hair of human beings and defined under Groups 30 (a) and (b) are subjected to Purchase Tax at the rate of 60 per cent., whilst other hair waving and drying machines and other articles for heating the hair in the process of waving, curling or setting it and defined in Group 30 (c) are charged only at 30 per cent.; and whether he will discuss this question at an early date with the main organisations representing women's interests in this country.

Mr. Erroll

My right hon. Friend sees no anomaly here, but in any case my hon. Friend must not expect him to anticipate his Budget decisions.

96. Mr. Nabarro

asked the Chancellor of the Exchequer whether, in view of the fact that sports garments and footwear such as blazers, football jerseys and running shoes are not chargeable to Purchase Tax, he will now review the present position under which reinforced headgear for riders and fencing helmets are still subjected to tax; and whether, having regard to the accidents which can occur if in certain circumstances riders do not wear reinforced headgear, and that fencing helmets are essential to all persons engaging in the sport of fencing, he will arrange for the exemption of the latter types of headgear from Purchase Tax at the earliest opportunity.

Mr. Erroll

My hon. Friend is misinformed. Sports garments and footwear are chargeable with tax; and my right hon. Friend sees no reason to discriminate in favour of sports headgear.

97. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that badges and chains of office are subject to Purchase Tax at 30 per cent. whereas staffs and maces of office are exempt from Purchase Tax; and as badges, chains, staffs and maces all represent special insignia of office, generally with long historical associations, whether he will take steps to treat equitably all such insignia and refrain from discrimination against badges and chains of office, and in favour of staffs and maces of office.

Mr. Erroll

Jewellery, and articles of precious metal of a kind worn on the person, are taxed at 30 per cent. Badges and chains of office are commonly within that description: staffs and maces of office are not. My right hon. Friend sees no need to interfere with this.