HC Deb 03 August 1971 vol 822 cc263-4W
51. Mr. Wilkinson

asked the Chancellor of the Exchequer why knitting wool is subject to purchase tax while made-up children's knitwear is exempt.

Mr. Higgins

It is possible to distinguish in most cases between garments for children and those for adults, but no such distinction is possible with unknitted wool My hon. Friend will be aware the rate of purchase tax on knitting wool has recently been reduced from 13¾ per cent. to 11¼ per cent.