Mr. Gresham Cookeasked the Chancellor of the Exchequer what items for use in the provision of sanitary and washing facilities are still subject to Purchase Tax, and at what rates; and whether, in view of the obligations imposed under Sections 9 and 10 of the Offices, Shops and Railway Premises Act, he will remove the tax on these items at an early date.
§ Mr. Harold Lever:The following are subject to Purchase Tax at the rate of 27½per cent.:
Toilet soap.Most fittings and lamps for lighting.Ventilating and water heating units if of a kind used domestically.The answer to the second part of the Question is "No".