§ 60. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that toilet preparations which are in any way perfumed are liable to Purchase 32W Tax at 50 per cent., even if they are used against insect bites or as deodorants, whilst if not perfumed they are taxed at 25 per cent. or in some cases not at all; and whether, in view of the damage thus caused to the efficiency and export trade of the industry, he will reduce the tax on perfumed toilet preparations at an early date.
Mr. AmoryMy hon. Friend is misinformed; but in any case I am not prepared to anticipate by Budget statement.
§ 61. Mr. Nabarroasked the Chancellor of the Exchequer for what reason certain wire kitchen utensils such as grid irons, dish covers, potato mashers, sugar crushers and vegetable racks are chargeable to Purchase Tax whatever their dimensions, whereas other such utensils including batter mixers, beaters, double grid irons, skimmers and ladles are free of Purchase Tax if in excess of certain dimensions, rendering them suitable for the catering Wade; and whether in the interests of the hotel and restaurant industry, he will extend this exemption at any early date.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that for the past twenty years the Customs and Excise authority has maintained that a plastic scouring block used solely as a scourer is free of Purchase Tax, even if used for cleaning hands, but that if the relevant sales literature discloses that it can be used for cleaning hands it attracts purchase tax at 50 per cent.; and whether, in view of the desirability of raising the standards of personal hygiene in this country, he will review and remove this anomaly at an early date.
Mr. AmoryI can see nothing anomalous in charging as a toilet requisite an article which is advertised as such.