§ Mr. Nabarroasked the Chancellor of the Exchequer what revenue was obtained from the charging of Purchase Tax on postal Christmas gifts during the month of December, 1959; and what Purchase Tax was charged on the gift of bear skins recently made by the people of Timmins, Canada, for the manufacture of new Guardsmen's bearskin helmets.
§ Mr. BarberGifts cannot be distinguished in the revenue records. The answer to the second part of the Question is "None".
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he will state the revenue in the present year expected from Purchase Tax on industrial safety footwear; whether he is aware that sales of this equipment have declined by 50 per cent. since Purchase Tax was 70W imposed, which has resulted in a substantial increase in industrial foot injuries; and, having regard to the loss of time in factories caused by such injuries, whether he will take steps forthwith to remove the impost on industrial safety footwear.
§ Mr. BarberThe information asked for in the first part of the Question is not available. I know of no evidence to support the statements in the second part, and as to the last, I would refer my hon. Friend to the Answer which my right hon. Friend gave to the hon. Member for Mansfield (Mr. B. Taylor) on 3rd November, 1959.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that certain types of scissors, including hairdressers' cockade scissors, and thinning scissors, pinking scissors, Stubb scissors and lamp wick trimming scissors, are not subject to Purchase Tax, whereas the majority of other scissors are liable to Purchase Tax at 12½ per cent., except for scissors having features which characterise them as nail or manicure scissors, which are liable to Purchase Tax at 25 per cent.; and whether he will at an early date consider removing entirely the Purchase Tax from scissors.
§ Mr. BarberThese are distinctive ranges of scissors designed for different purposes and I do not think it unreasonable to treat them differently.
§ Mr. Nabarroasked the Chancellor of the Exchequer for what reason Customs and Excise have ruled that whereas the negative paper for a photo-copying machine attracts no Purchase Tax, the positive paper for the same machine is required to pay Purchase Tax at 25 per cent.; and whether he will now restore equality to both positive and negative at zero.
§ Mr. BarberBecause the negative paper falls within the statutory exemption for certain types of photographic paper, whereas the positive paper does not. On the second part of the Question, I cannot anticipate my right hon. Friend's Budget statement.