HC Deb 05 June 1967 vol 747 c132W
Mr. Loveys

asked the Chancellor of the Exchequer whether he will remove Purchase Tax from all apparatus which is manufactured solely for educational purposes.

Mr. MacDermot

Educational apparatus is not as such chargeable with Purchase Tax; but it is not practicable to relieve chargeable articles from tax by virtue of the purpose for which they are used.