§ 31. Mr. Mayhewasked the Chancellor of the Exchequer if he is aware of the therapeutic value for mentally handicapped children of the newly-developed inflatable play equipment; why this equipment is chargeable with purchase tax at 36⅔ per cent.; and if he will take steps to reduce it.
§ Mr. Maurice MacmillanI understand that a prototype of one such inflatable item likely to be attractive to all young children was recently regarded as chargeable to tax. If the right hon. Member will let me have particulars of the equipment he has in mind I will look into the case.