§ Mr. Nabarroasked the Chancellor of the Exchequer why radio valves are subject to Purchase Tax whereas cathode ray tubes for television sets are not; and what is the justification for such discrimination.
§ Mr. BarberFor revenue reasons valves, and some other parts of radio and television sets, are taxed at the same rate as the complete sets. Television tubes were exempted by my predecessor in his Budget on 1959, and he gave the reason for so doing in his Budget speech.
§ Mr. Nabarroasked the Chancellor of the Exchequer why domestic steel wool for scouring is subject to tax at 12½ per cent., under Purchase Tax Schedules, Group 11(a), whereas competitive products such as emery cloth, wire brushes, dish mops and abrasives are not so subject to Purchase Tax; for what reason such distinctions exist; and whether he will remove steel wool from purchase tax.
§ Mr. BarberPot scourers and steel wool are articles of hardware or ironmongery; emery cloth and abrasive 35W] powders are not. Brushes, brooms and mops are specifically exempt from tax for the reasons explained to the House at Report Stage of the Autumn Finance Bill on 8th December, 1955, by my right hon. Friend the present Minister of Housing and Local Government.