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Waterproof Coats (Tax)

Volume 527: debated on Tuesday 4 May 1954

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asked the Chancellor of the Exchequer whether he will now take steps to authorise a revision of Customs Notice, 78D, in order to deal with the anomaly under which, in the case of double-texture waterproof coats under the D Scheme, tax is more severely assessed on cheaper garments made from cotton than on the more expensive garments made from wool.

Does the generous Financial Secretary not recognise that the trade has discussed this with Customs and Excise officials, who acknowledge that it is an anomaly, and could not the Minister give some other answer than the one he has given, if that is acknowledged?

I certainly do not accept the suggestion which the hon. Gentleman makes that pronouncements of this sort have been made on policy by public officials, but I agree with him that there is a point for consideration here, and it will be considered together with other difficulties over this tax at the next review of the tax.

Why could not the right hon. Gentleman have given that answer in the first place?

Because the one which I gave in the first place was perfectly adequate for the hon. Gentle man.

Can my right hon. Friend give any indication when the next review of this tax will take place?