HC Deb 23 July 1968 vol 769 c68W
66. Mr. John Wells

asked the Chancellor of the Exchequer if he will abolish Purchase Tax on all buoyancy aids and life jackets, including those which resemble garments, in view of the fact that these keep the victim warm while in the water.

Mr. Diamond

Life saving equipment is already free of Purchase Tax. It would not be practicable to single out other articles which might be regarded as buoyancy aids.