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Firebricks (Tax)

Volume 414: debated on Thursday 25 October 1945

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asked the Chancellor of the Exchequer if he will con- sider the desirability of removing the Purchase Tax on firebricks which are valuable aids to fuel economy.

In my Budget Statement, I have proposed to exempt from Purchase Tax parts of domestic stoves, grates, ranges and fireplaces. This will free from tax those firebricks which are designed to be built into such stoves, etc., but not loose firebricks sold as accessories for domestic fire grates.