HC Deb 04 November 1970 vol 805 c396W
Mr. Stratton Mills

asked the Chancellor of the Exchequer if he will seek to remove purchase tax from educational and instructional records; and what is the approximate cost of this proposal.

Mr. Higgins

This raises very difficult problems of definition and therefore it is not possible to give an estimate of cost. I will however bear in mind my hon. Friend's suggestion in our current review of indirect taxation.