HC Deb 02 August 1966 vol 733 c64W
Mr. Loveys

asked the Chancellor of the Exchequer why the educational apparatus known as Abastics being manufactured at Lavant are chargeable for Purchase Tax under group 20 along with toys and games, when this particular apparatus is solely designed for the teaching of arithmetic and is to be sold only to approved educational authorities.

Mr. MacDermot

These articles cannot be distinguished from other toys and playthings which also have an educational value.