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Purchase Tax

Volume 478: debated on Thursday 26 October 1950

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asked the Chancellor of the Exchequer how much Purchase Tax is charged on chemical closets; and if he will consider remitting this tax in view of the unfair burden on those residing in the country.

Chemical closets which comprise merely a sanitary bucket with lid-seat are exempt from Purchase Tax under Group 11 (k) of the Purchase Tax Schedule; other more elaborate models are charged at the rate of 33⅓ per cent. of the wholesale value under Group 11 (a). I will bear in mind the suggestion in the last part of the hon. Member's Question when we come to review the tax.