§ Mr. Llewellyn
asked the Chancellor of the Exchequer whether he will publish statistics showing variations in the Purchase Tax on hollow-ware since Purchase Tax was first levied.
§ Mr. Simon
The main variations since 1940 in file rates of Purchase Tax on hollow-ware are shown in the following table:
Date and Provision 1. 21st October. 1940—Enamelled hollowware and other iron and steel hollow-ware of a kind used for domestic purposes was charged at 16⅔ per cent. Other hollowware was charged at 33⅓ per cent. but in 1945 tax was reduced to 16⅔ per cent. on domestic hollow-ware of aluminium or copper. 2. 10th April, 1946—Hollow-ware of iron or steel (whether enamelled or not), aluminium, magnesium copper or brass, being articles of a kind used in the service of food or drink, was relieved of tax. 3. 10th July, 1947—Dustbins, buckets, pails and their lids were exempted from tax. 4. 13th November, 1947—The rate of tax on those articles of hollow-ware which were still chargeable was increased from 16⅔ per cent. to 33⅓ per cent. 5. 9th April, 1948—The relief under 2 was superseded by a relief for "Vessels designed for use primarily as containers for food or drink in the course of its storage, preparation or consumption and lids for use with such vessels, but not including … articles made wholly or partly of stainless steel, articles coated or plated with silver, or articles of nickel, Britannia metal, nickel silver, pewter or similar metals." 6. 11th April, 1951—Pedal operated sanitary bins, coal hods and coal scuttles were exempted from tax. 7. 27th October, 1955—Articles relieved from tax under 3, 5 and 6 were made chargeable at 30 per cent. 8. 10th April, 1957—The rate chargeable under 7 was reduced to 15 per cent.