HC Deb 20 October 1971 vol 823 c154W
Mr. Evelyn King

asked the Chancellor of the Exchequer if he will take steps to reduce all 11¼ per cent. purchase tax to 11 per cent. and to increase all 13¾ per cent. purchase tax to 14 per cent.

Mr. Higgins

The 11¼ per cent. rate of purchase tax was introduced in substitution for, and not in addition to, the 13¾ per cent. rate. It resulted from the decision to make a cut of 2/11ths right across the purchase tax field.