§ Mr. Michael Cocks
asked the Chancellor of the Exchequer what are the existing rates of tax on soap and other toilet requisites; and what proposals he has for reducing or abolishing these rates.
§ Mr. Higgins
The rate of purchase tax on toilet soap is 30 per cent. This rate also applies to some other toilet preparations and requisites apart from tooth-brushes and toilet paper, which are exempt, and face cloths and towels, on which the rate is 11¼ per cent. The rate of purchase tax on the rest is 45 per cent. My right hon. Friend has no proposals for altering these rates. Details of their application to particular toilet products are given in Notice No. 78 issued by the Commissioners of Customs and Excise, a copy of which is in the Library.