§ 95. Mr. Nabarroasked the Chancellor of the Exchequer what would be the cost of freeing all ladders from Purchase Tax as well as those over 11 ft. in length.
§ Mr. BarberTraders are not required to make separate returns of tax paid on individual types of articles and the information is therefore not available.
§ 96. Mr. Nabarroasked the Chancellor of the Exchequer, having regard to the fact that miners' grade 1 safety boots and miners' safety helmets are exempt from Purchase Tax, for what reason a miner's battery strap, which is indispensable to safety underground and particularly at the coal face, and the sole use of which is to support the battery which provides the power for the light on a miner's safety helmet, is subject to Purchase Tax at the rate of 5 per cent.; and whether he will now review this matter and remove miners' battery straps from Purchase Tax.
§ Mr. BarberA miner's battery strap is a form of belt and as such is taxable under Group 2 (b) of the tax Schedule.
The difference in tax treatment results directly from the wishes of hon. Members on both sides of the House, as expressed in the Budget debate of 1958 and at Question Time on 24th April, 1958, and I would refer my hon. Friend to what was said on those occasions.
§ Mr. Nabarroasked the Chancellor of the Exchequer whether he will state the result of the last examination he made of the present effect of 50 per cent. Purchase Tax on radio and television sets upon exports of electronic equipment, radio, and television.
§ Mr. BarberI cannot anticipate any of the results of my right hon. and learned Friend's annual review of the effects of taxation.