§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that bath salts are charged with Purchase Tax at 50 per cent. and perfumed soap at 25 per cent., whereas household soap and detergents are free of such tax although frequently used for toilet purposes in view of their cost; whether he will now impose a lower rate upon toilet soap so as to enable all persons to maintain appropriate standards of cleanliness without undue discomfort; and whether he will also remove the tax of 12½ per cent. on soap holders not designed to be built into walls.
§ Mr. BarberI find it difficult to believe that people who use household soap for toilet purposes do so to their own undue discomfort, but in any case I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. Nabarroasked the Chancellor of Exchequer when he last reviewed the case of bird-cage fittings which are chargeable to Purchase Tax at 12½ per cent. and bird-cage novelties chargeable at 25 per cent.; what general rule has been established as to how long a bird-cage novelty shall remain taxed at 25 per cent.; and when such novelties are regarded as established and normal birdcage fittings and so eligible for the lower rate of tax.
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§ Mr. BarberI would refer my hon. Friend to the reply given him on 11th March, 1959.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that barrier creams, if containing only a small amount of perfume to render them agreeable in use, are subject to Purchase Tax at 50 per cent. whether or not they are sold for factory use against occupational dermatitis; and whether he will arrange to abolish Purchase Tax on such essential preparations at an early date.
§ Mr. BarberI cannot anticipate my right hon. Friend's Budget statement.