HC Deb 14 March 1960 vol 619 cc66-7W
50. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that Customs Notice No. 78 states that the 25 per cent. Purchase Tax on figures relates to certain types of animate objects, and, whilst it applies to heads of such objects, does not apply to other parts such as arms, legs, wings, and feet; what is the reason for this distinction; and what would be the effect on the Revenue if, for the purposes of Group 25, representations of the arms, legs, wings, and feet were charged at the same rate as heads.

Mr. Barber

If my hon. Friend looks at Groups 25 and 29 of the Tax Schedule together, as is advised in Notice No. 78, he will realise that this distinction is of very little practical significance.

51. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that some baskets are free from Purchase Tax, whereas baskets containing flasks of eau de cologne and other perfumes are chargeable at 50 per cent., and that other types of baskets and similar receptacles are chargeable at 25 per cent. under Group 23 (a), according to the materials of which they are made and the method of their construction; whether he will provide a list of the types of baskets and materials which are free from tax and chargeable, respectively, at 5, 15, 25 and 50 per cent.; and when he will introduce uniformity in this matter.

Mr. Barber

Perfumery is taxable at 50 per cent. of its wholesale value, which includes the value of its packing. The rates of Purchase Tax on baskets are fully set out in Customs and Excise Notice No. 78. As regards the last part of the Question, I would refer my hon. Friend to the Answer which my right hon. Friend gave him on 10th March, 1959.

Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that all the essential equipment for installing oil central heating operated by imported oil is free of Purchase Tax, whereas all the main equipment for installing a thermostatically-controlled electric con-vector heating system in a house is charged to Purchase Tax at 25 per cent., although it mainly uses home-produced coal as fuel; and whether he will remove purchase tax entirely from all electric and gas equipment in order to stimulate the demand for home-produced fuel and reduce that for foreign imported oil.

Mr. Barber

I cannot anticipate my right hon. Friend's Budget decisions.