§ 55. Mr. Nabarroasked the Chancellor of the Exohequer whether he is aware that a large proportion of animal owners 140W are unaware that certain animal medicines are subject to Purchase Tax and other animal medicines are not; what is the reason for the difference in taxation of such medicines; and whether, at the earliest moment, he will dispose of the anomalies by abolishing the tax on all animal medicines.
§ Mr. BarberThe difference arises mainly because certain products have been recommended for exemption by the Government's veterinary advisers.
§ 56. Mr. Nabarroasked the Chancellor of the Exchequer why Purchase Tax at 25 per cent. is applied to certain refrigerators, having regard to the fact that such appliances are essential for prevention of food wastage; and why sufficiently capacious refrigerators for use in catering establishments and large country houses are exempt from tax.
§ Mr. BarberThe tax, which is on appliances of a kind used for domestic purposes, is required for revenue reasons.