Purchase Tax

HC Deb 03 November 1970 vol 805 cc310-1W

42. Mr. John Hall

asked the Chancellor of the Exchequer what representations have been made to him that purchase tax on sweets and on toothpaste, now taxed at 22 per cent. and 36⅔ per cent. respectively, should be interchanged; and if he will make a statement.

Mr. Patrick Jenkin

We have received letters from many sections and branches of the British Dental Association. We have noted what they say and will keep it in mind during the current review of indirect taxation.

61. Mr. David Stoddart

asked the Chancellor of the Exchequer if he will take steps to exempt dental care requisites from purchase tax.

Mr. Patrick Jenkin

We will bear the tax position of these articles in mind during the current review of indirect taxation.

64. Mr. Edelman

asked the Chancellor of the Exchequer whether he will take steps to reduce purchase tax on toothpaste.

Mr. Patrick Jenkin

We will keep this suggestion in mind during the current review of indirect taxation.