HC Deb 13 July 1971 vol 821 cc55-6W
Mr. Maginnis

asked the Chancellor of the Exchequer if he will take steps to reduce the purchase tax of 100 per cent. on dental hygiene kits to the same rate as ordinary toothpaste.

Mr. Higgins

Purchase tax is not charged on the kits as such. They contain some chargeable items on which tax is payable at the normal rates.