§ Mr. Nabarroasked the Chancellor of the Exchequer what effect he estimates that the substantial reduction in Purchase Tax rates during 1958 and the less substantial reduction in Purchase Tax rates in 1959 has had upon the revenue from this tax.
§ Mr. BarberThe revenue from Purchase Tax during this period has been affected by a variety of factors and it is not possible to say what has been the effect of any one factor in isolation.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that such musical instruments as trombones, bassoons and tubas attract Purchase Tax at 25 per cent., whereas the sale of such instruments in sets containing a small number of component parts attracts no Purchase Tax at all; why he authorises this discrimination; and whether he will make a statement as to how officers of Customs and Excise discriminate in such cases.
§ Mr. BarberI think my hon. Friend has been misinformed. The parts of taxable instruments are themselves taxable, whether sold in sets or not.
§ Mr. Nabarroasked the Chancellor of the Exchequer for what reasons walking sticks and canes are still subject to Purchase Tax at 25 per cent. unless made wholly of wood; and for what reason this discrimination in favour of the wooden article continues.
§ Mr. BarberI would refer my hon. Friend to the Answer given to his similar Question on 16th December, 1958.