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Purchase Tax

Volume 722: debated on Tuesday 14 December 1965

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asked the Chancellor of the Exchequer why Purchase Tax is charged on a patent fastener for fitted carpets and not on the sewn-on rings.

Fasteners designed for fixing carpets to the floor are liable to Purchase Tax as hardware and ironmongery of a kind used for domestic or office purposes. But the charge does not extend to general purpose rings and washers.

Is the Chief Secretary aware that, despite his reply, it seems idiotic to many people that, at a time of great labour shortage, a labour-saving device of this description should be taxable, while the ring sewn on is tax free? Will he be good enough to look at it again?

I have looked at it. I am aware of what my hon. Friend has said, and I hope he will permit me to add that I am also aware of the fact that any hon. Member sitting in my hon. Friend's place, or thereabouts, is likely to get a similar response to a similar Question.