§ 63. Mr. Nabarroasked the Chancellor of the Exchequer whether, having regard to the fact that most toilet requisites and preparations are now in daily use and regarded as essential by the majority of the population, he will reconsider his decision last year to continue to subject them to the highest rate of Purchase Tax, at 60 per cent.
§ Mr. ErrollI can only refer my hon. Friend to the reply 1 gave him on 20th February.
§ 64. Mr. Nabarroasked the Chancellor of the Exchequer whether in view of the fact that he has accepted in general the principle that no Purchase Tax shall be payable on certain photographic, kitchen, and electrical equipment, if mainly designed for professional and industrial usage, he will now extend such principles to Purchase Tax on the chassis of motor vehicles especially designed for commercial purposes.
§ Mr. ErrollI cannot accept my hon. Friend's premise; and he must not expect me to anticipate my right hon. Friend's Budget statement.
§ 65. Mr. Nabarroasked the Chancellor of the Exchequer whether, in view of the high capital cost of generation facilities and the need to spread the electricity load in the interests of more economic operation of power stations, he will now free from Purchase Tax all electrically-operated night storage heaters, whether used for domestic purposes or otherwise, especially having regard to the fact that 88W equivalent heaters for industrial use are already free of Purchase Tax.
§ Mr. ErrollPurchase Tax applies impartially to all domestic electrical appliances used for space or water heating. My hon. Friends suggestion would involve discrimination between one such appliance and another. But I will bear in mind his interest in this matter.