HC Deb 23 February 1976 vol 906 cc78-9W
Mr. Pardoe

asked the Chancellor of the Exchequer if he will list all those changes in taxation and hire-purchase controls which have affected the production or sales of United Kingdom produced television sets since 1960.

Mr. Denzil Davies

The information is as follows:

CHANGES IN RATES OF TAXATION RELEVANT TO TELEVISIONS SINCE 1960
Date of change Purchase Tax rate Per cent. VAT rate Per cent.
8th April 1959 50
26th July 1961 55
10th April 1962 45
1st January 1963 25
21st July 1966 27½
20th March 1968 33⅓
23rd November 1968 36⅔
20th July 1971 30
22nd March 1972 25
1st April 10
29th July 1974 8
1st May 1975 25

Purchase tax was not applied at the retail stage and did not apply to rental charges. VAT covers all stages includ- ing rental. The 25 per cent. VAT charge does not apply to the hire of a television

CHANGES IN HP CONTROLS RELEVANT TO TELEVISIONS SINCE 1960
Effective Date Statutory Percentage Deposit Number of months allowed for payment of balance
29th April 1960 20 24
20th January 1961 20 36
5th June 1962 10 36
4th June 1965 15 36
28th July 1965 15 30
8th February 1966 25 24
21st July 1966 33⅓ 24
31st August 1967 25 30
2nd November 1968 33⅓ 24
20th July 1971 Revocation of Control Order
18th December 1973 33⅓ 24 (Controls re-imposed)
18th December 1975 20 30

CHANGES IN CONTROL OF HIRING RELEVANT TO TELEVISIONS SINCE 1960
Statutory Advance Rental Payment weeks
29th April 1960 13
20th January 1961 13 Minimum rental not to be less than 25 per cent. of highest rental. A person not to be in possession of scheduled goods for more than 14 days without signing agreement.
20th August 1963 13 Payment of advance rentals not to be facilitated by the use of a slot meter used on another television during the preceding nine months.
2nd September 1963 13 Television sets manufactured before 1st July 1961 freed from control.
21st April 1964 13 Television sets manufactured before 1st January 1962 freed from control.
2nd July 1964 13 Consolidated Order. Introduction of the prohibition of the use of part exchange allowances towards advance payments on televisions.
4th June 1965 20
8th February 1966 32
21st July 1966 42
31st August 1967 30
2nd November 1968 42
1st October 1969 42 Consolidated Order. Allowed spouse of deceased person to continue hire; amended rebate pro visions; restricted substitution. Provided for prosecution of Dealer as Principal.
1st October 1970 42 Monochrome television sets manufactured before 1st January 1969 freed from control provided set had been on hire for 42 weeks.
20th July 1971 Revocation of Control Order
18th December 1973 42 (Controls re-imposed).
30th January 1974 42 Television sets manufactured not less than two years before the date on which hiring agreement is entered into freed from Control provided set had previously been let out on hire for a consecutive period of 42 weeks.
18th December 1975 26