§ 59. Miss Harvie Andersonasked the Chancellor of the Exchequer why desks with ink holes carry no Purchase Tax while desks without ink holes cost approximately 9s. extra each on account of Purchase Tax.
§ Mr. MacDermotThe tax on furniture is confined to articles of a kind used for domestic or office purposes. Desks specialised for school use are, therefore, not taxable, and ink-well holes are among the features which distinguish such desks.