§ Sir J. Langford-Holtasked the President of the Board of Trade in view of the fact that Purchase Tax is charged on garments and accessories manufactured for protection against accidents at home and in industry, whether he will conduct an inquiry into a possible basis on which such garments and accessories can be exempted from the tax.
§ Mr. TaverneI have been asked to reply.
This matter has been carefully inquired into on a number of occasions. Clothing affording a measure of protection against accidents at home or in industry covers a wide range of items, and it has proved to be impracticable to define them on any comprehensive basis for the purpose of relief from Purchase Tax. To exempt only those articles which happen to be capable of definition would give rise to anomalies and complaints of discrimination.