HC Deb 15 June 1971 vol 819 cc47-8W
Mr. Lomas

asked the Chancellor of the Exchequer why school desks are not taxable but school tables are.

Mr. Higgins

School furniture including both tables and desks is not subject to purchase tax provided that it is identifiable by reference to physical characteristics as being of a type suitable only for use by schools. Several types of school tables as well as desks are accepted as tax-free.

Mr. Lomas

asked the Chancellor of the Exchequer why stop watches are tax free but a one-hour timer it not.

Mr. Higgins

Stop watches are subject to the purchase tax charge on clocks and watches if in addition to functioning as interval timers they are designed to indicate the time of day. If they are simply interval timers they are tax-free provided that they are not specialised exclusively for sports use and are not of a kind used for domestic purposes. A pocket stop watch such as is used for work study would thus be tax-free. Domestic interval timers fall within the general tax charge on domestic appliances and apparatus, and this would apply to the type used in many kitchens.

Mr. Lomas

asked the Chancellor of the Exchequer why school desks without inkwell holes are taxable but those with inkwell holes are not.

Mr. Higgins

There is no purchase tax on desks specialised for school use, whether or not provided with inkwell holes.