§ 76. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that picture frames 3 inches and over in width are free of Purchase Tax, whereas smaller frames are required to pay Purchase Tax at 25 per cent.; on what date this discrimination was introduced, and for what reasons; and, as the pattern of demand for picture frames has now changed, whether he will end the anomaly by removing all picture frames from the Purchase Tax schedules, thus assisting art and culture.
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§ Mr. BarberThe exemption was introduced in April, 1944. The reasons for it were given to my hon. Friend in an Answer on 2nd December, 1958. As to the last part of the Question, I cannot anticipate my right hon. Friend's Budget decisions.
§ 77. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that gramophone record carrying cases have been ruled as subject to Purchase Tax at 50 per cent. when containing a set of protective or index cards, whereas identical cases without such cards are subject to Purchase Tax at the rate of only 25 per cent.; what is the reason for this distinction; and, having regard to the popularity of long-playing records and the need for effective and safe transportation of them, whether he will abolish Purchase Tax on all gramophone record carrying cases.
§ Mr. BarberIf the case is specifically designed in any respect for carrying records it is taxable at the higher rate. If it is not so designed, it is taxable at 25 per cent., along with attaché cases and other kinds of carrying cases. As regards the last part of the Question, I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. Nabarroasked the Chancellor of the Exchequer what is the outcome of his consultations with the police authorities concerning Purchase Tax on police whistles at 12½ per cent.
§ Mr. BarberMy right hon. Friend has always kept on the right side of the law in administering this tax, and the police have expressed no wish to consult him.
§ Mr. Nobleasked the Chancellor of the Exchequer whether, on consideration of the correspondence sent him by the hon. Member for Argyll and other Members, he will now make a statement about the liability to Purchase Tax of dictol, an oral vaccine for the protection of cattle against husk.
Mr. AmoryYes. As my hon. Friend is aware, this new vaccine does not fall within any of the present exemptions from the Purchase Tax on drugs and medicines. But our veterinary advisers have now recommended its addition to the exempt list, and an Order freeing it from tax will be laid before the House today.