§ 56. Mr. Nabarroasked the Chancellor of the Exchequer for what purposes he continues to impose 25 per cent. Purchase Tax on a large range of electrically operated domestic equipment designed to save labour in the home, whilst freeing from Purchase Tax a large range of inefficient and out of date analogous domestic equipment; what is the present annual revenue obtained from such tax; and by what date he anticipates it will be possible to do without this particular source of revenue.
Mr. AmoryIn answer to the first part of this Question, I would refer my hon. Friend to the reply given him on 18th February, 1960; in answer to the second part, to the reply given him on 17th December, 1957; and in answer to the third part, I must once again say that I cannot anticipate my Budget decisions.
§ 57. Mr. Nabarroasked the Chancellor of the Exchequer whether, in view of the fact that it is now compulsory to fit guards to all electric fires, arrangements 121W will be made to free from Purchase Tax that element of cost in any electric fire which is attributed to the provision of such guards.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that garden rollers and lawn mowers are charged Purchase Tax at 25 per cent., whilst only half that rate is charged on a large range of less essential garden equipment such as arches, awnings, umbrellas and pergolas; and whether, in view of the desirability of facilitating essential gardening operations, he will now reduce the high rate of Purchase Tax on garden mowers and rollers, or abolish it altogether and bring such equipment into line, for Purchase Tax purposes, with other garden tools which are free of Purchase Tax.