§ Mr. Nabarroasked the Chancellor of the Exchequer what revenue has been obtained in the financial year, to date, from non-mechanically propelled vehicles which are subject to Purchase Tax at half the rate imposed on mechanically-propelled vehicles; and whether, with a view to discouraging the continued use of slow, non-mechanically-propelled vehicles, he will abolish their preferential tax position by making an early substantial reduction in the rate now imposed on the mechanically-propelled vehicles.
§ Mr. BarberIf in the first part of his Question my hon. Friend has in mind gigs and traps, the revenue is small; but I think that in the second part of the Question he is putting the cart before the horse.
§ Mr. Nabarroasked the Chancellor of the Exchequer what has been the yield from Purchase Tax in the present financial year up to 31st December, 1959; what was the equivalent yield for the same period ended 31st December, 1958; and to what extent the yield is better than he anticipated when he made certain Purchase Tax reductions in the Budget of 1959.
§ Mr. BarberNet receipts of Purchase Tax in 1958 and 1959 for the period 1st April to 31st December were about £350 million and £355 million, respectively. My right hon. Friend's 1959 Budget estimate related to the whole of the financial year 1959–60 and it is not the practice to break it down into shorter periods.
§ Mr. Nabarroasked the Chancellor of the Exchequer why tape recordings of classical music are free of Purchase Tax 46W whereas recordings of the same music on gramophone records are subject to Purchase Tax at 50 per cent.; what is the reason for this inequality between recordings of precisely similar music; and whether he will at an early date reduce or eliminate this differentiation between gramophone records and tape recordings.
§ Mr. BarberThe reason is that prerecorded tape is not within the present scope of the Purchase Tax Schedule; as for the latter part of the Qustion, I cannot anticipate my right hon. Friend's Budget decisions.