§ 37. Mr. MacDermotasked the Chancellor of the Exchequer why safety shoes are subject to Purchase Tax when safety boots are exempt; and whether he will take steps to remove this anomaly.
§ Mr. du CannIt is not possible to work out a definition which would enable protective clothing and footwear as a class to be exempted from tax and, this being so, my right hon. Friend considers it would not be right to deal with particular articles, such as safety shoes, in isolation.
Miners' and similar protective boots have, however, been exempt ever since the beginning of the tax in 1940; and, following the 1958 Budget, hon. Members on all sides of the House indicated their view that this exemption should remain, notwithstanding the anomaly.