§ 56. Mr. Nabarroasked the Chancellor of the Exchequer why all floor covering attracts Purchase Tax at 12½ per cent., including carpets, rugs, and linoleum, whereas wall covering is subject to discriminatory practices, with wall paper attracting 12½ per cent. Purchase Tax and wall paint and distemper no Purchase Tax; what are the reasons for continuing these practices, which distort the pattern of consumer demand; and what remedial action he proposes.
§ Mr. Selwyn LloydPaint and distemper, being mainly used in industry and building, have never been liable to Purchase Tax. I do not believe that the relatively small amount of tax involved materially influences the choice of wall covering in the home.