§ 47. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that step-stools of a maximum height of 22 inches are subject to 5 per cent. Purchase Tax whereas to those over that height a rate of 12½ per cent. is applicable; for what reason such a difference exists; and whether he will afford similar treatment to all step-stools, ladders and like climbing equipment, including public library ladders for higher shelving, by applying a uniform rate of 5 per cent. Purchase Tax as for furniture.
§ Mr. BarberUnder the tax law, a stool has to be distinguished from a stepladder, and height is a sensible criterion for doing so. As to the rest of the Question, I cannot anticipate my right hon. and learned Friend's Budget statement.
§ 48. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that bunk-beds where one bed is set above the other as a single piece of furniture, generally for the use of children in a small room, attract Purchase Tax at 5 per cent., whereas the ladder supplied as part of the equipment and without which a child cannot safely climb aloft is subject to Purchase Tax at 12½ per cent.; why this inconsistency exists; and what remedy he now proposes.
§ Mr. BarberThere is no inconsistency; a bunk is a bunk and a ladder is a ladder.
§ 51. Mr. Oliverasked the Chancellor of the Exchequer whether he will give the reasons why Civil Defence Report Forms, F. Sigs. 52, large and small, which are purchased by all bodies having a Civil Defence Organisation, carry Purchase Tax; and whether, as these forms are a necessary part of the defence organisation, he will takes steps to discontinue this practice.
§ Mr. BarberThese forms are statutorily liable to Purchase Tax as Stationery.