Mr. Edward M. Taylorasked the Chancellor of the Exchequer if he will take steps to remove purchase tax from reflective armbands and other such items designed to protect children from road accidents.
§ Mr. TaverneReflective armbands for children are indistinguishable from those for adults. They are only one item in a wide range of special clothing, and it would be anomalous to deal with them in isolation. There is, however, a wide choice of children's road safety garments available free of purchase tax within the existing exemption for young children's clothing.