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Film Projectors (Taxation)

Volume 415: debated on Thursday 1 November 1945

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asked the Chancellor of the Exchequer whether he is aware that the film strip projector is classified as a luxury article and as such bears a tax of 100 per cent., and in view of the fact that this type of projector cannot be used for any other purpose than of an educational nature and the demand for these projectors by preservice units, youth organisations and schools, will he consider the removal or the substantial reduction of the 100 per cent. purchase tax.

Projectors of this type cannot be effectively distinguished for tax purposes from other chargeable projectors. I cannot, therefore, give any relief at present.