Purchase Tax

HC Deb 26 January 1971 vol 810 cc63-4W

53. Mr. Fox

asked the Chancellor of the Exchequer what rate of purchase tax is payable on chalks, crayons and pastels used in schools.

Mr. Patrick Jenkin

36⅔ per cent. of the wholesale value except for true pastels, which are tax-free.

58. Mr. Pardoe

asked the Chancellor of the Exchequer what is the rate of purchase tax on boys' shoes; what it is on men's shoes; and by reference to what criteria is the dividing line fixed.

Mr. Maurice Macmillan

There is no purchase tax on boys' shoes of size 5½ or less, made on lasts not exceeding 10–7/12 in. in length. The rate of tax on men's shoes larger than this is 13¾ per cent. of the wholesale value.