Mr. Gresham Cookeasked the Chancellor of the Exchequer what is the present rate of tax upon mechanical lighters; in setting this rate, what estimate he made as to the number of matches which a lighter can replace during its average lifetime; whether the present countervailing duty on lighters is adequate to protect the match duty; and whether, in view of the steady fall in the consumption of matches in the country, he will review the matter in his forthcoming Budget with a view to ensuring a fairer balance of taxation as between matches and lighters.
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§ Mr. MacDermotThe duty ranges from four to seven shillings per lighter. It is not based solely on the match replacement factor, estimates of which vary widely. The consumption of matches in fact rose in 1964–65.