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Purchase Tax (Water Softeners)

Volume 463: debated on Tuesday 5 April 1949

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asked the Chancellor of the Exchequer if he will extend the definition of industrial water softeners contained in Customs and Excise letter, reference 4 of 19th May, 1947, from their Birmingham office to gas water heaters manufactured to the same general specification for fittings and finish and marketed under the same conditions.

No. As the Financial Secretary to the Treasury stated in reply to the hon. Member's Question on 16th February, the idea that domestic types of water softeners were exempt from Purchase Tax if modified for industrial use arose from a misunderstanding. This has now been corrected and the letter referred to has accordingly been superseded by a general notification to the trade.