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Finance Act 1948

Status:

This is the original version (as it was originally enacted).

EIGHTH SCHEDULEPURCHASE TAX

Part IRates of Tax

Group I.

Garments and footwear:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Utility fully fashioned stockingsFirst.
(c) Utility garments made wholly or mainly of fur skin.First.
(d) Utility articles not comprised in paragraphs (b) or (c) of this Group.Exempt.
(e) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial 'ISPFirst.
(f) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (c) or (e) of this GroupThird.
(g) Protective boots designed for use by miners or quarrymen or mouldersExempt.
(h) Clogs and other wooden-soled footwear, other than articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached)Exempt.
(i) Articles of a kind suitable for young children's wear, other than articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached)Exempt.
(j) Surgical appliancesExempt.
(k) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt.
Group 2.

Headgear:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial useFirst.
(c) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (b) or (d) of this GroupThird.
(d) Utility articlesExempt.
(e) Protective helmets designed for use by miners or quarrymenExempt.
(f) WigsExempt.
(g) Surgical appliancesExempt.
(h) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt.
Group 3.

Gloves:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Articles made wholly or partly of rough-tanned, undyed sheep or lamb skin with wool attached and designed specially for industrial useFirst.
(c) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached) other than those comprised in paragraphs (b) or (d) of this GroupThird.
(d) Utility articlesExempt.
(e) Surgical appliancesExempt.
(f) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt
Group 4.

Haberdashery, including patterns for making apparel:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Articles made wholly or partly of fur skin (including any skin with fur, hair or wool attached)Third.
(c) Utility articlesExempt.
(d) Sewing thread, and mending and knitting woolExempt.
(e) Articles knitted or crocheted by hand without mechanical aid, including such articles embroidered by hand-needleworkExempt.
Group 5. .

Textile articles of a kind used for domestic purposes and articles made of any material which are of a kind used as domestic soft furnishings or as domestic bedding:—

(a) Articles not comprised in any of the following paragraphs of this Group.

Second.
(b) Utility articlesExempt.
(c) Floor coveringsNot chargeable under this Group.
(d) Articles of bedding of the following descriptions, not being utility articles, that is to say, pillows, bolsters, soft-filled mattresses and upholstered spring-interior mattressesFirst.
Group 6.

Tissues and fabrics:—

(a) Tissues and fabrics whether in the piece, shaped or partly made-up, including such tissues and fabrics which have been dyed, printed, coated or otherwise treated, but not including tissues and fabrics comprised in any of the following paragraphs of this Group:—

(i) not exceeding three inches in width

First.
(ii) exceeding three inches in widthSecond.
(b) Utility clothExempt.

(c) Fabrics of the following descriptions, not being woven-figured fabrics, pile fabrics, braids, fringes, gimps or similar trimmings, furnishing fabrics, suitings or overcoatings, or fabrics which have been bleached, printed, embroidered or otherwise decorated:—

(i) jute fabrics

Exempt.
(ii) felt fabricsExempt.
(iii) glass fibre fabricsExempt.
(iv) asbestos fabricsExempt.
(v) woven fabrics not containing wool which weigh not less than 12 ounces per square yardExempt.
(vi) woven fabrics containing wool which weigh not less than 18 ounces per square yardExempt.
(d) Bolting cloth.Exempt.
(e) Machinery beltingExempt.
(f) Tracing clothExempt.
(g) Abrasive cloth.Exempt.
(h) Varnished or bitumenised cloth and varnished or bitumenised tape of the kinds used for the purpose of electrical insulationExempt.
(i) Netting of cordage, rope or twine, including fishing net, but not including composite fabrics incorporating such netting and not including sports nettingExempt.
(j) RagsExempt.
(k) Lamp wickExempt.
(l) Fabrics of a kind suitable for and prepared or put up in special packs as surgical dressingsExempt.
(m) Floor coveringsNot chargeable under this Group.
Group 7.
Plastic sheeting in the piece or in cut lengths of a kind suitable for making garments or curtains, tablecloths and similar soft furnishingsSecond.
Group 8.
Fur skin (including any skin with fur, hair or wool attached), dressedThird.
Group 9.
(a) Floor coveringsFirst.
(b) (i) Rugs made of fur skin (including any skin with fur, hair or wool attached)Third.
(ii) Other rugs, except floor rugsSecond.
Group 10.
(a) (WallpaperFirst.
(b) Window display papers, being fancy papers coated, stained, printed, embossed, laminated or otherwise decorated, including coated poster papers, but not including such papers cut to size suitable for use as box papers or as printing paperFirst.
(c) Paper serviettes, paper doyleys, paper table covers, paper table decorations, shelf paper, and similar articles of paperSecond.
Group 11.

Furniture, hardware, ironmongery, turnery, tableware, kitchen-ware and toilet-ware, being articles of a kind used for domestic or office purposes:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) (i) Tables, desks, chairs, sideboards, beds, chests,- drawers, cupboards and similar furniture, except those comprised in sub-paragraph (iii) of this paragraph or in paragraph (e) or paragraph (ii) of this GroupSecond.
(ii) Wire and spring mattresses except those comprised in paragraph (e) of this GroupSecond.
(iii) Cupboards and dressers designed for use in kitchens, except those comprised in paragraph (e) or paragraph (n) of this GroupFirst.
(c) Mirrors, whether framed or notThird.
(d) Glassware of cut glassThird.
(e) Utility furniture and component parts of utility furnitureExempt.
(f) Invalid chairsExempt.
(g) Picture frames of wood, plain, gilt or coloured, with or without ornamental composition, which are made from moulding of a width not less at any point than three inchesExempt.
(h) Metal clothes lockers of a kind installed in cloakrooms other than domestic cloakroomsExempt.
(i) 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 of cut glass, 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 metalsNot chargeable under this Group.
(j) Household brooms and household brushesExempt.
(k) Dustbins, buckets, pails and sanitary pans, and lids for any of those articlesExempt.
(l) Thermal insulation covers designed for domestic water systemsExempt.
(m) ThermostatsExempt.
(n) Builders' hardware, sanitary ware and other articles of kinds ordinarily installed by builders as fixturesNot chargeable under this Group.
(o) Fireguards, except those incorporating heating elementsExempt.

(p) Accessories for domestic stoves, grates, ranges and fireplaces, being accessories designed for use as fuel economisers, the following:—

(i) fire-bricks and similar articles ...

Exempt.
(ii) accessories designed so as, when placed above the fuel in an open fire, temporarily to convert the fire into an enclosed fire ...Exempt.
(q) Trivets and similar articles being accessories for domestic stoves, grates, ranges and fireplacesExempt.
(r) Parallel-sided or tapered baths of galvanised steel not less than 42 inches in length over allExempt.
Group 12.

Cooking, heating, refrigerating and other appliances and apparatus, whether mechanically operated or not, being appliances and apparatus of a kind used for domestic purposes, except mechanical lighters:—

(a) Appliances and apparatus not comprised in any of the following paragraphs of this Group

First.

(b) Space heating appliances (including appliances of a kind used for boiling or cooking and also for space heating), instantaneous water heaters, immersion water heaters, storage water heaters, circulator water heaters for tank storage and water boilers for tank storage or central heating—

(i) suitable for operation from electric mains, except appliances comprised in paragraph (e) of this Group

Third.
(ii) suitable for operation from gas mainsSecond.

(c) Cooking, space heating and water heating appliances (other than appliances comprised in paragraph (b) of this Group) of the following descriptions:—

(i) stoves, grates, ranges, fireplaces and ovens

Exempt.
(ii) boiling rings, grillers and hot-platesExempt.
(iii) radiators and convectorsExempt.
(iv) storage water heatersExempt.
(v) circulator water heaters for tank storageExempt.
(vi) water boilers for tank storage or central heatingExempt.
(d) Parts of such stoves, grates, ranges, fireplaces and ovens as are comprised in paragraph (c) of this GroupExempt.
(e) Space heating appliances incorporating electric fans or electric pumps, or both such fans and such pumps, designed to consume in all not more than 100 watts, but not including appliances otherwise electrically operated and not including appliances operated by gasExempt.
(f) Wash boilers and wash coppers ...Exempt.
(g) Electric kettles and other cooking utensils incorporating heating elementsExempt.
(h) Smoothing irons and pressing ironsExempt.
Group 13.

Cutlery suitable for domestic or personal use and spoons, forks and similar articles suitable for domestic use:—

(a) Articles not comprised in any of the following paragraphs of this Group and blanks of articles not so comprised

First.
(b) Articles designed for use solely in the course of any trade, profession, employment or vocation and unsuitable for use for other purposesExempt.
(c) Articles consisting of a knife and fork combined, specially designed for use by persons not having the full use of their arms, and other articles specially designed for use by such personsExempt.
Group 14.

(a) Fittings of a kind used for interior domestic or office lighting except those comprised in paragraph (d) of this Group:,—

(i) table and floor standards (whether complete or not)

First.
(ii) brackets, pendants, candelabra and electroliersFirst.
(iii) lanterns, shades, bowls and reflectors...First.
(iv) glass chimneys and similar primary glasses being chimneys and glasses designed for candle lampsExempt.
(v) other illuminating glasswareFirst.
(b) Incandescent mantles except those comprised in paragraph (d) of this GroupFirst.
(c) Electric filament lamps not exceeding 250 watts and fluorescent lighting tubes not exceeding 80 wattsFirst.

(d) Oil-burning lamps of a kind used for interior domestic or office lighting and accessories for such lamps:—

(i) articles not comprised in the following sub-paragraphs of this paragraph

Exempt.
(ii) incandescent mantles, and glass chimneys and similar primary glassesExempt.
(iii) globes, shades and reflectorsFirst.
Group 15.

Hand lamps and hand torches:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Acetylene hand lampsExempt.
(c) Miners' safety lampsExempt.
Group 16.
(a) Lawn mowers and garden rollersFirst.
(b) Garden furnitureSecond.
(c) Garden ornamentsThird.
Group 17.

(a) Clocks and watches:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph

First.
(ii) clocks and watches made wholly or partly of gold, silver or other precious metal (including gold plate, but not including base metal which is gilt or silver-plated)Third.
(iii) clocks designed for use as public clocks with dials not less than 2 feet in diameter or with dials having a diagonal measurement of 2 feet 6 inches or moreExempt.

(b) Clock movements and watch movements:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph.

First.
(ii) movements, complete with hands, designed for mechanical and impulse clocks with dials not less than 2 feet in diameter or with dials having a diagonal measurement of 2 feet 6 inches or moreExempt.
(iii) movements, complete with hands, designed for synchronous clocks with dials not less than 2 feet 6 inches in diameter or with dials having a diagonal measurement of 3 feet or more ...Exempt.

(c) Cases for, and accessories to, clocks and watches, and watch chains, wristlet watch straps and similar articles:—

(i) articles not comprised in the following sub-paragraph of this paragraph

First.
(ii) articles made wholly or partly of gold, silver or other precious metal (including gold plate, but not including base metal which is gilt or silver-plated).Third.
Group 18.
(a) Wireless receiving sets of the domestic, portable or road vehicle types (including kits of parts, whether or not assembled and whether or not complete, of a kind used in the assembly of such sets) and valves suitable for use therewithFirst.
(h) Batteries and accumulators suitable for use with wireless receiving sets of the domestic or portable type, other than dry batteries of not more than 6 voltsFirst.
Group 19.

(a) Musical instruments including gramophones, radiogramophones, player pianos and similar instruments, and parts thereof and accessories thereto:—

(i) articles and parts thereof and accessories thereto not comprised in any of the following sub-paragraphs of this paragraph

Second.
(ii) pipe organs, electronic organs and reed organs (except the types designed to be carried when played) and parts thereof and accessories theretoExempt.
(iii) gramophones specially designed for reproduction of speech from records specially adapted for the use of the blindExempt.
(b) Player piano records and gramophone records other than gramophone records for the reproduction of speech, specially adapted for the use of the blindSecond.
Group 20.

Toys and games (including coin or disc operated machines), and appliances, apparatus, accessories and requisites for sports, games, amusements, gymnastics or athletics (not being garments, footwear, road vehicles, bicycles or tricycles) including parts thereof and accessories thereto:—

(a) Articles not comprised in any of the following paragraphs of this Group

First.
(b) Swings, slides (including water chutes), seesaws, roundabouts and giant strides, not being mechanically operated articles ...Exempt.
(c) Gliders large enough to carry human beings, and accessories for such glidersExempt.
(d) Boats and other vessels large enough to carry human beings, and accessories for such boats and vesselsExempt.
Group 21.
(a) Umbrellas and sunshadesSecond.

(b) Walking sticks and canes:—

(i) wholly of wood, except for the ferrules

First.
(ii) other kindsThird.
Group 22.
Smokers' requisites, except matches and mechanical lightersSecond.
Group 23.

Trunks, bags, wallets, jewel cases, pouches, purses, suit cases, attache cases, baskets and similar receptacles of a kind used for personal or domestic purposes (whether fitted or not):—

(a) Articles not comprised in any of the following paragraphs of this Group

Second.

(b) Articles made of leather, hide or skin:—

(i) designed for use solely for the purpose of any trade, profession, employment or vocation and unsuitable for use for other purposes

Second.
(ii) other articlesThird.
(c) Articles which, except for external fitments, and except for bottoms of wood or other vegetable substance, are made wholly of cane or wickerFirst.
Group 24.

(a) Photographic cameras and photographic en-largers and lenses and other parts of, and accessories to, photographic cameras and photographic enlargers:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph

Second.
(ii) cinematograph cameras for film of standard width and parts of, and accessories to, such camerasExempt.
(iii) articles suitable only for industrial, scientific or military useExempt.

(b) Unexposed sensitised photographic paper, cloth, plates and film:—

(i) articles not comprised in any of the following sub-paragraphs of this paragraph

Second.
(ii) cinematograph film of standard widthExempt.
(iii) X-ray plates, film and paperExempt.
(iv) ferro-prussiate, ferro-gallic and dye-line paper and clothExempt.
(v) document base paper, transparent tracing paper base and tracing clothExempt,
Group 25.

Pictures, prints, engravings, photographs, figures, busts, reliefs, vases, and similar articles, of a kind produced in quantity for general sale:—

(a) Articles not comprised in any of the following paragraphs of this Group

Third.
(b) Reproductions, irrespective of size, and whether plain or coloured, of such pictures, prints, engravings and similar articles as were executed more than one hundred years before the date on which tax becomes due in respect of the reproductionsSecond.
(c) Cinematograph films, film-strips and lantern slides, being films, film-strips and lantern slides containing pictures for exhibition by means of a projectorExempt.
(d) WallpaperNot chargeable under this Group.
Group 26.
Jewellery and imitation jewellery, being articles consisting wholly or partly of stones or beads (precious, semi-precious or imitation) or of pearls (real, cultured or imitation)Third.
Group 27.
(a) Goldsmiths' and silversmiths' wares, being articles made wholly or partly of gold, silver or other precious metal (including gold plate but not including base metal which is gilt or silver-plated), other than articles comprised in the following paragraph of this GroupThird.
(b) Miniatures or reproductions of the insignia of orders, decorations and medals granted by the Sovereign or conferred by or in the gift of a foreign Sovereign State or the Head of a foreign Sovereign State, and ribbons, bars and clasps designed for wear with, or with miniatures or reproductions of, such orders, decorations and medals (including made-up ribbon bars)Exempt.
Group 28.
(a) Articles made wholly or partly of ivory, amber, jet, coral, natural shells or tortoise-shell, or of jade, onyx, lapis lazuli or other semi-precious stonesThird.
(b) Articles made wholly or partly of mother-of-pearl other than buttons and studsThird.
Group 29.

Fancy or ornamental articles suitable for personal or domestic use, and of a kind produced in quantity for general sale:—

(a) which consist of or incorporate figures, or which are decorated by hand-painting, or which are miniatures of or otherwise imitate other articles

Third.
(b) of other descriptions, not being articles chargeable under any other Group ...Second.
Group 30.
(a) Hair waving machines and similar hair waving appliancesFirst.
(b) Hair drying machinesFirst.
Group 31.

Toilet requisites except face cloths and towels:—

(a) Articles not comprised in the following paragraph of this Group

Third.
(b) Brushes, combs, scissors, razors and razor blades, razor strops, razor sharpeners, dry shavers and dry shaver heads, sponges, toilet paper, dental sticks and toothpicks, not being articles supplied as part of a toilet setFirst.
Group 32.
(a) PerfumeryThird.

(b) Toilet preparations, whether medicated or not, including cosmetics:—

(i) articles not comprised in the following sub-paragraph of this paragraph

Third.
(ii) soap made up for sale as toilet soap; soap substitutes made up for sale as substitutes for toilet soap; shaving creams; shampoos; dentifrices; eye lotions, mouth washes and antiseptics; calamine lotion and similar alleviating toilet preparations, unperfumedFirst.
Group 33.

Drugs and medicines, manufactured or prepared (except toilet preparations):—

(a) not comprised in any of the following paragraphs of this Group

First.
(b) complying with the provisions of Part II of this ScheduleExempt.
(c) specified in the Schedule to the Purchase Tax (No. 1) Order, 1948Exempt,
Group 34.
(a) Diaries, calendars, greeting cards and similar articlesFirst.
(b) Stationery and office requisites except furniture and machineryFirst.
Group 35.

(a) Road vehicles constructed or adapted solely or mainly for the carriage of passengers or having to the rear of the driver's seat roofed accommodation lit by side windows and fitted with or constructed or adapted for the fitting of seating for passengers, other than vehicles comprised in any of the following paragraphs of this Group:—

(i) mechanically propelled vehicles of a retail value of more than one thousand two hundred and ' eighty pounds the vehicle.

Second.
(ii) other mechanically propelled vehiclesFirst.
(iii) vehicles not mechanically propelledFirst.
(b) Bicycles and tricycles (whether mechanically propelled or not) constructed or adapted solely or mainly for the carriage of passengersFirst.

(c) Ambulances, invalid carriages and perambulators.

Tramcars, trolley vehicles and other vehicles constructed to carry not less than twelve passengers.

Vehicles of not less than 3 tons unladen weight.

Prison vans and fire tenders. Caravans.

Vehicles of the following descriptions in which the accommodation for carrying passengers is only incidental to the use of the vehicle for other purposes:—

bullion vans;

mobile cinemas, sound film production vehicles and similar vehicles;

mobile canteens, mobile clinics, travelling libraries, travelling shops, travelling show rooms and similar vehicles;

mobile printing presses and other mobile workshops;

pantechnicons and horse boxes;

hearses but not including hearsettes;

tower wagons, road construction, road cleansing, road watering, refuse collecting and similar vehicles

Exempt.

Part IIDrugs and Medicines

1In this Part of this Schedule there are set out the provisions mentioned in the Group relating to drugs and medicines in Part I of this Schedule.

2The goods, apart from any get-up, must consist solely of one or more substances described in—

(a)any monograph in any edition of the British Pharmacopoeia; or

(b)any monograph, or the Formulary, in any edition of the British Pharmaceutical Codex ; or

(c)the National (War) Formulary issued by His Majesty's Stationery Office ; or

(d)any Formulary approved by the Minister of Health for the purposes of the National Health Service,

but may be compounded with one or more of the following things, namely, an excipient, vehicle, base or preservative.

3(1)The goods must be in a container and each container for the goods must have conspicuously written thereon, or have a label on which is conspicuously written, the particulars mentioned in sub-paragraph (2) of this paragraph as respects each constituent of the goods described in any such monograph or Formulary as aforesaid.

(2)The said particulars are the name set out at the head of the monograph or the relevant formula and a reference (which may be abbreviated) to the Pharmacopoeia, Codex or Formulary in which the monograph or formula appears:

Provided that any synonym or abbreviation set out at the head of the monograph or formula may be used instead of the name.

(3)Any container may also have written thereon, or have a label on which is written—

(a)directions as to use and storage ;

(b)quantitative particulars ;

(c)the manufacturer's batch number ;

(d)the price of the goods ; and

(e)in writing not more conspicuous than that in which the particulars required under sub-paragraph (1) of this paragraph are written, any of the following matters, that is to say, the name and address of the maker, seller, supplier and distributor of the goods.

4Anything, other than a container or label, forming part of the get-up of the goods, and the goods, apart from any- get-up, may have written thereon anything required or permitted by this Part of this Schedule to be written on any container or label.

5Except so far as is required or permitted by the preceding provisions of this Part of this Schedule, and except so far as is required by virtue of any Act (including any Act of the Parliament of Northern Ireland) there must not be any writing or any trade mark as defined in the Trade Marks Act, 1938, in the get-up of the goods or on the goods, apart from any get-up.

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