§ 79. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that a plate with holes to facilitate wall hanging is subject to Purchase Tax at 30 per cent., whereas a vase similarly equipped is subject to Purchase Tax at 15 per cent.; what is the reason for this distinction between wall hanging plates and wall hanging vases, which are both for decorative and ornamental purposes; and what steps he proposes to take to introduce greater equality in this field.
Mr. AmoryA vase when suspended on the wall is still a vase; it is therefore taxable with other vases, bowls and jugs102W as an article of domestic tableware or hardware. On the other hand, a plate suspended on the wall is not tableware and is more analogous to a wall plaque or picture.
My hon. Friend will not expect me to comment now on the possibility of changes in taxation.
§ 80. Mr. Nabarroasked the Chancellor of the Exchequer whether he will again review the anomalous position with regard to the charging of Purchase Tax on baskets under which at the present time open shopping baskets of cane or wicker are exempt from tax even if their bottoms are made of other materials, whereas baby baskets, bread baskets and perambulator baskets are chargeable at 15 per cent. and baskets with a lid or means of closure which make them weather proof or pilfer proof and also any kind of baskets made of rush, raffia or seagrass are subjected to tax at 30 per cent.
Mr. AmoryI would remind my hon. Friend that the special treatment in Group 23 of the Tax Schedule of articles made of cane or wicker was conceded at the express wish of the whole House with the object of helping blind and disabled workers.