§ 72. Mr. Nabarroasked 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. BarberThe Statutory Instrument extends the established exemptions applicable to domestic central heating136W plant to take account of recent developments in design and production of electrical plant.