§ 6. Mr. Malcolm MacMillanasked the Chancellor of the Exchequer whether he is aware that the Purchase Tax on shinty sticks is a heavy burden on the diminishing number of players of this game; and why these articles are treated less favourably than cricket bats.
Mr. AmoryAs the hon. Member knows, shinty sticks are taxed at the same rate as cricket bats and other sports equipment. I have noted his view that the tax bears more heavily on shinty because the sticks are more expendable; but he must not expect me to comment on that suggestion now.
§ 22. Sir A. Hurdasked the Chancellor of the Exchequer what was the amount of Purchase Tax levied on shotgun cartridges in the past year.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that payment of Purchase Tax is waived by Customs and Excise in respect of certain surgical appliances when medical prescription is produced, whereas components for repair of surgical appliances, previously sold without Purchase Tax, have in certain cases been taxed at various rates; by what statutory authority this is done; and whether he will end forthwith such discriminatory practices.
Mr. AmoryI am aware of the facts stated in the first part of the Question, but perhaps my hon. Friend will send me particulars of the cases he has in mind in the subsequent parts.