§ 67. Mr. Harry Howarthasked the Chancellor of the Exchequer if he is aware that schoolchildren's satchels which are made from a fluorescent material for carrying by hand and specially designed in the interests of road safety are subject to Purchase Tax, whereas if they are fitted with a strap for carrying from the shoulder they are exempt from Purchase Tax; and if he will now take steps to include them in the list of exemptions.
§ Mr. DiamondIt has not been found possible to distinguish children's school satchels for the purpose of the existing 81W Purchase Tax exemption unless they are fitted with a shoulder strap. The question of articles designed with the interests of safety in mind, is a general one, and it would be anomalous to deal with this particular item in isolation.
§ 68. Mr. Harry Howarthasked the Chancellor of the Exchequer what reply he has sent to the British Safety Council's communication requesting that Purchase Tax be removed from articles made from fluorescent material which are designed for the purposes of road safety.
§ Mr. DiamondI have referred the Council to the reply given by my hon. Friend to the hon. Member for Glasgow, Cathcart (Mr. Edward M. Taylor) on 4th December.
§ Mr. Will Owenasked the Chancellor of the Exchequer if he will now take steps to remove Purchase Tax on children's safety clothes, to give assistance to the efforts being made to ensure school-children's safety, during the period of British Standard Time; and whether he will make a statement.
§ Mr. Harold LeverI would refer my hon. Friend to the reply given to the hon. Member for Glasgow, Cathcart (Mr. Edward M. Taylor) on 4th December—[Vol. 744, c.500–1.]