HC Deb 01 March 1961 vol 635 cc135-6W
72. Mr. Nabarro

asked the Chancellor of the Exchequer why electrical appliances for domestic central heating systems in accord with provisions of Statutory Rules and Orders 2351, 1960, are exempt from Purchase Tax, whereas domestic electrical space and water heaters are not so exempt and pay Purchase Tax at 25 per cent.

Mr. Barber

The Statutory Instrument extends the established exemptions applicable to domestic central heating plant to take account of recent developments in design and production of electrical plant.