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Television Sets

Volume 906: debated on Monday 23 February 1976

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asked the Chancellor of the Exchequer if he will list all those changes in taxation and hire-purchase controls which have affected the production or sales of United Kingdom produced television sets since 1960.

The information is as follows:

CHANGES IN RATES OF TAXATION RELEVANT TO TELEVISIONS SINCE 1960
Date of changePurchase Tax rate Per cent.VAT rate Per cent.
8th April 195950
26th July 196155
10th April 196245
1st January 196325
21st July 196627½
20th March 196833⅓
23rd November 196836⅔
20th July 197130
22nd March 197225
1st April10
29th July 19748
1st May 197525
Purchase tax was not applied at the retail stage and did not apply to rental charges. VAT covers all stages includ- ing rental. The 25 per cent. VAT charge does not apply to the hire of a television
CHANGES IN HP CONTROLS RELEVANT TO TELEVISIONS SINCE 1960
Effective DateStatutory Percentage DepositNumber of months allowed for payment of balance
29th April 19602024
20th January 19612036
5th June 19621036
4th June 19651536
28th July 19651530
8th February 19662524
21st July 196633⅓24
31st August 19672530
2nd November 196833⅓24
20th July 1971Revocation of Control Order
18th December 197333⅓24 (Controls re-imposed)
18th December 19752030
CHANGES IN CONTROL OF HIRING RELEVANT TO TELEVISIONS SINCE 1960
Statutory Advance Rental Payment weeks
29th April 196013
20th January 196113Minimum rental not to be less than 25 per cent. of highest rental. A person not to be in possession of scheduled goods for more than 14 days without signing agreement.
20th August 196313Payment of advance rentals not to be facilitated by the use of a slot meter used on another television during the preceding nine months.
2nd September 196313Television sets manufactured before 1st July 1961 freed from control.
21st April 196413Television sets manufactured before 1st January 1962 freed from control.
2nd July 196413Consolidated Order. Introduction of the prohibition of the use of part exchange allowances towards advance payments on televisions.
4th June 196520
8th February 196632
21st July 196642
31st August 196730
2nd November 196842
1st October 196942Consolidated Order. Allowed spouse of deceased person to continue hire; amended rebate pro visions; restricted substitution. Provided for prosecution of Dealer as Principal.
1st October 197042Monochrome television sets manufactured before 1st January 1969 freed from control provided set had been on hire for 42 weeks.
20th July 1971Revocation of Control Order
18th December 197342(Controls re-imposed).
30th January 197442Television sets manufactured not less than two years before the date on which hiring agreement is entered into freed from Control provided set had previously been let out on hire for a consecutive period of 42 weeks.
18th December 197526