§ Mr. Leslie Huckfieldasked the Chancellor of the Exchequer what is the rate of purchase tax on safety footwear; and whether he will now make a reduction.
§ Mr. Higgins11¼ per cent. if the foot-wear is not within any of the three exempt descriptions. The answer to the second part of the Question is "No".
§ Mr. Leslie Huckfieldasked the Chancellor of the Exchequer whether he will now extend the purchase tax exemption which applies to boots under British Standards Institution Specification No. 1870 to other forms of protective industrial footwear, including safety shoes.
§ Mr. HigginsThe exemption is not statutorily limited to one specification and 83W the Commissioners of Customs and Excise are currently considering whether certain footwear manufactured under a more recent specification is eligible. But my right hon. Friend has no plans to extend the exemption to safety shoes.
§ Mr. Leslie Huckfieldasked the Chancellor of the Exchequer (1) what is the rate of purchase tax on industrial protective jackets; and whether he will now make a reduction;
(2) what is the rate of purchase tax on industrial gloves; and whether he will now make a reduction.
§ Mr HigginsIn both cases the rate is 11¼ per cent. The answer to the second part of the Questions is "No".
§ Mr. Leslie Huckfieldasked the Chancellor of the Exchequer what is the rate of purchase tax on industrial barrier creams; and whether he will now make a reduction.
§ Mr. HigginsThirty per cent. if unperfumed or 45 per cent. if perfumed. The answer to the second part of the Question is "No".
§ Mr. Leslie Huckfieldasked the Chancellor of the Exchequer what is the present rate of purchase tax on safety belts for cars ; and whether he will propose its reduction or removal.
§ Mr. HigginsThere is no purchase tax on safety belts for cars as such.
§ Mr. Leslie Huckfieldasked the Chancellor of the Exchequer how many letters his Department has received under the present Government about charging purchase tax on safety wear and equipment.
§ Mr. HigginsNo central record is kept by the Board of Customs and Excise of the number of letters on particular subjects received at its various offices.