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Purchase Tax

Volume 436: debated on Tuesday 22 April 1947

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Purchase Tax (Intermediate And Higher Rates)

7. "That—

  • (a) as from the sixteenth day of April, nineteen hundred and forty-seven, purchase tax shall be charged in respect of goods of the classes specified in the following Table—
  • (i) where they are not goods of the classes specified in the Seventh Schedule to the Finance Act, 1942, at an intermediate rate equal to two-thirds of the value of the goods; and
  • (ii) where they are goods of the classes specified in the said Seventh Schedule, at the higher rate; and
  • (b) the Treasury shall have power undo Section twenty of the Finance (No. 2) Act, 1940, subject to approval by this House, by order to render chargeable at the intermediate rate goods not previously chargeable or chargeable at any other rate and to render goods previously chargeable at the intermediate rate chargeable at any other rate or not chargeable and the provisions of paragraph (a) of this Resolution shall have effect subject to any order under that Section.
  • Table

    Domestic appliances and domestic apparatus, being appliances and apparatus of a kind suitable for operation from electric or gas mains, but not including—

    lighting and wireless appliances and apparatus;

    gramophones and player pianos:

    clocks and parts of clocks;

    warming pads and blankets;

    hair drying machines;

    infra-red and ultra-violet ray lamps and radiant heat lamps.

    Lawn mowers of a kind suitable for operation from electric mains."

    No 7 Purchase Tax (Exemptions And Reductions Of Rates)

    8. "That, as from the sixteenth day of April, nineteen hundred and forty-seven, subject to any subsequent order under Section twenty of the Finance (No. 2) Act, 1940,—

  • (a) purchase tax shall cease to be chargeable in respect of goods of the class specified in Part I of the following Table; and
  • (b) purchase tax shall become chargeable at the reduced rate and at the basic rate in respect of goods of the classes specified respectively in Parts II and III of the said Table.