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National Finance

Volume 727: debated on Tuesday 26 April 1966

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Musical Instruments (Tax)

23.

asked the Chancellor of the Exchequer if he will remove or reduce the Purchase Tax on musical instruments where these are used exclusively by schools and purchased through the appropriate education authorities.

No, Sir. It is not practicable to make special concessions to particular users of taxable articles.

Is my hon. and learned Friend aware that the total amount of revenue collected in tax on all musical instruments is only £1 million in a single year? Although this would be a small concession, it would be a valuable contribution to the musical education of children in our schools. Will my hon. and learned Friend look into it again?

I am aware of the fact to which my hon. Friend draws attention, and I think that I answered his Question about it in a Written Answer yesterday. The difficulty here is that one cannot consider one exemption which is proposed in isolation from the very many other requests which we receive to similar effect. There are, for example, many other articles used by local authorities which are subject to tax, including many used by schools, such as stationery and sports equipment.

Why are pianos free of Purchase Tax and all other musical instruments taxed?

I am sure that the hon. Gentleman, with his vast experience in this subject, will know the answer.

On a point of order, Mr. Speaker. Is it in order for the Minister to question me? Surely, his duty is to answer me.

Order. Nothing out of order has happened, and to raise points of order in Question Time uses up valuable time.

As we have created a Ministry to promote the arts, and music is an art, why should we tax them?

Dog Licences (Hounds)

24.

asked the Chancellor of the Exchequer why no licence is required for a hound bred for hunting until it is 12 months old.

The reason given to the House in 1878 was that it would be difficult to tell in under twelve months whether the animal would be a useful member of the pack.

As something may have happened since 1878, I think that we might get round to changing that Measure. Would not my hon. and learned Friend agree that an element of social injustice is involved here, when the mongrel pup of an old-age pensioner is liable for a licence at six months but a hound bred for hunting—the unspeakable chasing the uneatable—can get away without the licence? Will he look into the matter again?

My hon. Friend should not mince his words. He will be interested to know that in 1878 this Measure was opposed as a gross piece of class legislation. All I can say in answer to his further question is that I cannot give any undertaking that my right hon. Friend will put this matter high in his list of priorities for tax reform.

Newspapers

asked the Chancellor of the Exchequer if, in order to halt the growth in the monopoly control of the Press, by certain newspaper groups, he will encourage the survival of smaller circulation papers, such as the Sunday Citizen, by asking Departments to give an increased share of their advertising to such publications.

Advertising for Departments is placed with newspapers so as to achieve the required results in the most economical way, and by no other test.

Is my hon. and learned Friend aware that out of £5¼ million on Government Press advertising last year, only £2,530 went to the Sunday Citizen and precisely £30 to Tribune? In view of the widespread concern on both sides of the House about shrinking Press freedom, does he think that this is adequate or even proportionate support for the remaining independent newspapers?

I shall be glad to give my hon. Friend further information about proportionate advertising. However, I assure the House that I think that we should get ourselves into real difficulties if we started to place advertising on any principle other than that of seeking to achieve the object at which the advertising is directed.