§ 64. Mr. Douglas
asked the Chancellor of the Exchequer what materials used in building houses and what fittings usually installed in them are liable to Purchase Tax; and at what rate of tax.
§ The Chancellor of the Exchequer (Mr. Dalton)
Since the answer contains a good deal of detail I will, with my hon. Friend's permission, circulate it in the Official Report.
§ Following is the answer:
§ No materials normally used for constructing the shell of a house are liable to Purchase Tax.
§ Of the fittings recommended to housing authorities by the Ministries of Health and Works in the Housing Manual, 1944, the following are liable to Purchase Tax:
§ Stoves, grates, boilers and auxiliary space and water heaters; cookers; wash boilers; draining boards and kitchen work tops; cupboards, drawers, dressers and plate racks; ceiling airers.
§ The rate of tax in each case is 33⅓ per cent. of the wholesale value.
§ If my hon. Friend has in mind any other fittings, not mentioned in the Manual, perhaps he will communicate with me.
§ 67. Mr. H. Hynd
asked the Chancellor of the Exchequer whether he will consider rescinding Purchase Tax on all articles required for rehousing purposes.
§ 70. Mr. Keeling
asked the Chancellor of the Exchequer to what extent cookers, water heaters and refrigerators supplied 449 to Government-built houses are exempt from Purchase Tax; and whether he will place Government-built houses and houses built by local authorities and private enterprise all on an equal footing in this respect.
§ 72. Major Boyd-Carpenter
asked the Chancellor of the Exchequer whether he has considered the request made to him by letter, dated 1st August, 1945, by the borough council of Kingston-upon-Thames in its capacity as electricity undertakers for the borough, that Purchase Tax be remitted on domestic electrical apparatus required to equip new houses built in the borough; and what action he proposes to take on the request.
§ 75. Sir Wavell Wakefield
asked the Chancellor of the Exchequer if, in view of their essentiality, he will remove the Purchase Tax on electric cookers.
§ Mr. Dalton
I have received suggestions from local authorities and from other quarters, that domestic electrical apparatus and other articles of household equipment should be exempted from Purchase Tax. I shall consider these and other suggestions for relief from Purchase Tax in the course of the general review, which I am now making, of the present levels of all forms of taxation.
§ Mr. Keeling
Will the right hon. Gentleman include in his consideration these articles, when they burn gas?