HC Deb 20 July 1965 vol 716 cc202-3W
Mr. Batsford

asked the President of the Board of Trade why proprietary schools are denied the benefit of duty-free importation of scientific teaching apparatus.

Mr. Redhead

The relevant provision of the Import Duties Act, 1958 confines the qualification for relief of duty to articles not intended to be used for a substantially commercial purpose. Articles imported for use in teaching which is carried on as a private business are not regarded as meeting this qualification.