FOURTH SCHEDULEPurchase Tax: Prescribed Lists for Wearing Apparel and for Cloth, Etc
NOTE.—In this Schedule—
the expression " Class A material" means textile material containing more than 15 per cent. by weight of fibre (whether or not subjected to any process of manufacture or recovery) from the coat or fleece of alpaca, camel, goat, hare, lamb, llama, rabbit, sheep, vicuna or yak, or of horsehair;
the expression " Class B material" means material other than Class A material and other than fur skin;
the expression "Class C material" means cloth of which the textile content comprises not less than 80 per cent. by weight of flax;
the expression " fur skin " includes any skin with fur, hair or wool attached;
any reference to things " of" any material refers, unless the context otherwise requires, to things made wholly or mainly of that material, any lining or interlining being disregarded, except that anything fully-lined with fur skin is to be treated as being of fur skin.
PART IWearing Apparel
Description of article | Amount not chargeable | ||
|---|---|---|---|
£ | s. | d. | |
A.—Articles of men's or boys' wear of any of the following descriptions: | |||
1. Overcoats, cloaks and raincoats, being garments exceeding 42" in length: | |||
(a) of Class A material, fully-lined or lined at least down to the waist (including the sleeves, if any), or of sheepskin | 6 | 10 | 0 per article |
(b) of Class A material, not so lined | 2 | 5 | 0 per article |
2. Overcoats, cloaks, raincoats, mackintosh coats, oilskin coats, fishermen's oilskin frocks and overall coats, being garments exceeding 42" in length and of Class B material: | |||
(a) fully-lined | 4 | 15 | 0 per article |
(b) of double-texture cloth and not fully-lined | 3 | 10 | 0 per article |
(c) not of double-texture cloth nor fully-lined | 2 | 5 | 0 per article |
3. Coats, cloaks and overall coats, being garments not exceeding 42" in length, jackets (not including blouse-type jackets or pyjama jackets), blazers, overall jackets, waterproof capes and fishermen's oilskin skirts: | |||
(a) of Class A material, fully-lined, or of sheepskin | 4 | 0 | 0 per article |
(b) of Class A material, not fully-lined ... | 2 | 5 | 0 per article |
(c) of Class B material, fully-lined or of double-texture cloth......... | 2 | 0 | 0 per article |
(d) of Class B material, but not of double-texture cloth nor fully-lined...... | 1 | 5 | 0 per article |
4. Blouse-type jackets, waistcoats, cardigans, jerseys, sweaters, pullovers, slip-overs and bed-jackets | 1 | 1 | 0 per article |
5. Trousers (not including pyjama trousers), overall trousers, oilskin trousers, plus-fours, breeches, jodhpurs, kilts and bib-and-brace overalls: | |||
(a) of Class A material. | 2 | 5 | 0 per article |
(b) of Class B material . | 1 | 15 | 0 per article |
6. Shorts and knickers: | |||
(a) of Class A material | 1 | 12 | 0 per article |
(b) of Class B material | 10 | 0 per article | |
7. Thigh-length leggings: | |||
(a) of double-texture cloth. | 1 | 3 | 0 per pair 6 per article) |
(b) not of double-texture cloth | 15 (7 | 0 per pair 6 per article) | |
8. Shirts (with or without collar attached) | 17 | 6 per article | |
9. Shirt collars and shirt neckbands. | 1 | 9 per article | |
10. Dressing-gowns and bath-robes: | |||
(a) of Class A material | 3 | 15 | 0 per article |
(b) of Class B material | 2 | 0 | 0 per article |
11. Aprons (with or without bib): | |||
(a) of leather, rubber or asbestos | 1 | 10 | 0 per article |
(b) of material other than leather, rubber and asbestos | 12 | 0 per article | |
12. Overall boiler suits, overall gowns and overall smocks, being garments exceeding 42" in length. | 2 | 5 | 0 per article |
13. Pyjama jackets and pyjama trousers | 10 | 0 per article | |
14. Nightshirts | 1 | 0 | 0 per article |
15. Undervests, singlets, pants, trunks and drawers: | |||
(a) of Class A material . | 14 | 0 per article | |
(b) of Class B material | 4 | 0 per article | |
16. Combinations: | |||
(a) of Class A material | 1 | 5 | 0 per article |
(b) of Class B material | 7 | 0 per article | |
17. Bathing costumes, bathing trunks and swimming drawers : | |||
(a) of Class A material.. | 10 | 0 per article | |
(b) of Class B material | 2 | 0 per article | |
18. Stockings and socks: | |||
(a) of Class A material | 5 | 6 per pair | |
(2 | 9 per article) | ||
(b) of Class B material | 2 | 6 per pair | |
(1 | 3 per article) | ||
19. Boots and bootees | 3 | 0 | 0 per pair |
(1 | 10 | 0 per article) | |
20. Shoes (including sandals, but not including slippers): | |||
(a) with uppers of leather | 2 | 0 | 0 per pair |
(1 | 0 | 0 per article) | |
(b) of rubber or with moulded rubber soles and uppers of fabric | 15 | 0 per pair | |
(7 | 6 per article) | ||
(c) of any other description | 1 | 5 | 0 per pair |
1 | (12 | 6 per article) | |
21. Slippers | 1 | 5 | 0 per pair |
1 | (12 | 6 per article) | |
22. Articles of headgear, of woven cloth, being either articles suitable only for infants' wear or caps, berets, sou'westers or industrial hats, and articles of headgear of knitted cloth or wholly or mainly knitted | 8 | 0 per article | |
23. Gloves: | |||
(a) articles which apart from any stitchings, fastenings or trimmings are wholly knitted or made wholly of woven or knitted cloth | 3 | 0 per pair | |
(1 | 6 per article) | ||
(b) articles of any other description | 12 | 0 per pair | |
(6 | 0 per article) | ||
24. Scarves, knitted or woven: | |||
(a) of Class A material | 10 | 0 per article | |
(b) of Class B material | 3 | 0 per article | |
25. Braces | 4 | 0 per article | |
B.—Articles of women's or girls' wear of any of the following descriptions: | |||
1. Overcoats, coats, cloaks and raincoats, being garments exceeding 42" in length: | |||
(a) of fur skin | 12 | 0 | 0 per article |
(6) of Class A material | 6 | 10 | 0 per article |
2. Overcoats, coats, cloaks, capes (but not including cycling capes), raincoats and mackin-tosh coats, being garments exceeding 42" in length and of Class B material: | |||
(a) fully-lined | 4 | 0 | 0 per article |
(b) of double-texture cloth and not fully-lined | 3 | 0 | 0 per article |
(c) not of double-texture cloth nor fully-lined | 2 | 0 | 0 per article |
3. Jackets (not includingblouse-typejackets or pyjama jackets), blazers, coats, cloaks, capes (not including cycling capes') and overalls with sleeves, being garments exceeding 20" in length but not exceeding 42" in length; cycling capes exceeding 20" in length, waistcoats with sleeves, blouses, shirt-blouses, shirts (with or without collar attached), cardigans of woven or knitted cloth and jumpers of woven or knitted cloth: | |||
(a) of fur skin | 8 | 0 | 0 per article |
(b) of Class A material, fully-lined | 4 | 0 | 0 per article |
(c) of Class A material, not fully-lined | 2 | 0 | 0 per article |
(d) of Class B material, fully-lined or of double-texture cloth | 1 | 15 | 0 per article |
(e) of Class B material, but not of double-texture cloth nor fully-lined | 16 | 0 per article | |
4. Boleros, jackets and capes, being garments not exceeding 20" in length: | |||
(a) of fur skin | 4 | 10 | 0 per article |
(b) of any other description | 1 | 0 | 0 per article |
5. Blouse-type jackets, sleeveless waistcoats, knitted jumpers, knitted cardigans, jerseys, sweaters and bed-jackets; | 1 | 0 | 0 per article |
6. Skirts, kilts, divided skirts, shorts, slacks, breeches, jodhpurs and bib-and-brace overalls: | |||
(a) of Class A material | 2 | 0 | 0 per article |
(b) of Class B material | 1 | 5 | 0 per article |
7. Dresses, pinafore-dresses, gym tunics, housecoats, dressing-gowns and bath-robes: | |||
(a) of Class A material | 3 | 15 | 0 per article |
(b) of Class B material | 2 | 0 | 0 per article |
8. Overalls exceeding 42" in length, boiler suits and overall gowns | 2 | 0 | 0 per article |
9. Aprons (with or without bib) and pinarettes | 5 | 0 per article | |
10. Shirt collars and shirt neckbands | 1 | 9 per article | |
11. Pyjama jackets and pyjama trousers | 10 | 0 per article | |
12. Nightdresses | 15 | 0 per article | |
13. Slips, petticoats and cami-knickers | 8 | 6 per article | |
14. Undervests, spencers, camisoles and bodices: | |||
(a) of Class A material | 9 | 0 per article | |
(b) of Class B material | 3 | 0 per article | |
15. Knickers, pantees and briefs: | |||
(a) of Class A material | 6 | 0 per article | |
(b) of Class B material | 4 | 0 per article | |
16. Combinations: | |||
(a) of Class A material | 1 | 0 | 0 per article |
(b) of Class B material | 7 | 0 per article | |
17. Corsets (not including roll-on elastic belts) and corselettes | 1 | 0 | 0 per article |
18. Brassieres, suspender belts and roll-on elastic belts | 5 | 6 per article | |
19. Bathing costumes (including two-piece and three-piece bathing costumes) | 11 | 6 per costume | |
20. Stockings and three-quarter hose: | |||
(a) of Class A material | 5 | 6 per pair | |
(2 | 9 per article) | ||
(b) of Class B material | 3 | 6 per pair | |
(1 | 9 per article) | ||
21. Ankle socks: | |||
(a) of Class A material | 2 | 0 per pair | |
(1 | 0 per article) | ||
(b) of Class B material | 1 | 3 per pair | |
(7½ per article) | |||
22. Boots and bootees | 3 | 0 | 0 per pair |
(1 | 10 | 0 per article) | |
23. Shoes (including sandals and slippers): | |||
(a) with uppers of leather | 1 | 17 | 0 per pair |
(18 | 6 per article) | ||
(b) of rubber or with moulded rubber soles and uppers of fabric. | 15 | 0 per pair | |
(7 | 6 per article) | ||
(c) of any other description . | 1 | 8 | 0 per pair |
(14 | 0 per article) | ||
24. Articles of headgear, of woven cloth, being either articles suitable only for infants' wear or articles forming part of a matching set with a coat not exceeding 42" in length or caps, berets, hoods, sou'westers or industrial hats, and articles of headgear of knitted cloth or wholly or mainly knitted | 8 | 0 per article | |
25. Gloves: | |||
(a) articles which apart from any stitchings, fastenings or trimmings are wholly knitted or made wholly of woven or knitted cloth | 3 | 0 per pair | |
(1 | 6 per article) | ||
(b) articles of any other description | 1 | 12 | 0 per pair |
(6 | 0 per article) | ||
26. Scarves and shawls, being knitted of woven articles: | |||
(a) of Class A material | 1 | 0 | 0 per article |
(b) of Class B material | 3 | 0 per article | |
27. Fur stoles containing not less than 2 sq.- ft. of fur skin measured on the leather | 4 | 10 | 0 per article |
C.—Handkerchiefs of the following descriptions: | |||
1. Handkerchiefs of Class C material: | |||
(a) exceeding 256 square inches in area | 1 | 6 per article | |
(b) not exceeding 256 square inches in area | 9 per article | ||
2. Handkerchiefs of material other than Class C material: | |||
(a) exceeding 256 square inches in area | 1 | 0 per article | |
(b) not exceeding 256 square inches in area | 6 per article | ||
PART IICloth, Etc
Description of article | Amount not chargeable | ||
|---|---|---|---|
£ | s. | d. | |
1. Cloth exceeding 3" in width, in the piece or in cut lengths, including cloth which has been dyed, printed, coated or otherwise treated: | |||
(a) Class A material | 14 | 6 per sq. yd. | |
(b) Class C material | 6 | 0 per sq. yd. | |
(c) Class B material of a weight per square yard, exclusive of non - permanent loading, of not less than 6 ozs., other than Class C material | 6 | 0 per sq. yd. | |
(d) Class B material not of such a weight as aforesaid, other than Class C material | 4 | 0 per sq. yd. | |
2. Plastic sheeting, in the piece or in cut lengths | 4 | 0 per sq. yd. | |
3. Blankets, travelling rugs, pram rugs, bed-spreads, counterpanes (not including filled quilts), curtains and curtain panels: | |||
(a) of Class A material | 14 | 6 per sq. yd. | |
(b) of Class C material | 6 | 0 per sq. yd. | |
(c) of Class B material of a weight per square yard, exclusive of non-per-manent loading, of not less than 6 ozs., other than Class C material | 6 | 0 per sq. yd. | |
(d) of Class B material not of such a weight as aforesaid, other than Class C material | 4 | 0 per sq. yd. | |
4. Bed sheets, table cloths and table covers: | |||
(a) of Class A material | 14 | 6 per sq. yd. | |
(b) of Class C material | 6 | 0 per sq. yd. | |
(c) of Class B material of a weight pei square yard, exclusive of non-per-manent loading, of not less than 6 ozs., other than Class C material | 6 | 0 per sq. yd. | |
(d) of Class B material not of such a weight as aforesaid, other than Class C material | 4 | 0 per sq. yd. | |
5. Pillows | 10 | 0 per article | |
6. Bolsters: | |||
(a) not less than 45" in length | 1 | 0 | 0 per article |
(b) less than 45" in length | 15 | 0 per article | |
7. Overlay mattresses, soft filled: | |||
(a) not less than 45" in width | 7 | 10 | 0 per article |
(b) less than 45" in width | 5 | 0 | 0 per article |
8. Upholstered overlay mattresses with spring or cellular rubber interior (not including box-spring mattresses or spring-bases): | |||
(a) not less than 45" in width | 10 | 10 | 0 per article |
(b) less than 45" in width | 7 | 10 | 0 per article |
9. Filled quilts: | |||
(a) not less than 53" in width | 2 | 10 | 0 per article |
(b) less than 53" in width | 2 | 0 | 0 per article |
10. Pillowcases: | |||
(a) of Class C material | 6 | 0 per article | |
(b) of other material | 4 | 0 per article | |
11. Bolster cases of Class C material: | |||
(a) not less than 53" in length | 16 | 6 per article | |
(b) less than 53" in length | 10 | 6 per article | |
12. Bolster cases of material other than Class C material: | |||
(a) not less than 53" in length | 11 | 0 per article | |
(b) less than 53" in length | 7 | 0 per article | |
13. Pillow ticks | 3 | 6 per article | |
14. Mattress ticks: | |||
(a) not less than 45" in width | 1 | 10 | 0 per article |
(b) less than 45" in width | 1 | 0 | 0 per article |
15. Table napkins, tray cloths and table mats, being articles not exceeding ½ square yard in area: | |||
(a) of Class C material | 3 | 0 per article | |
(b) of other material | 2 | 0 per article | |
16. Towels and tea towels, being articles of Class C material, and terry towels of other material: | |||
(a) exceeding 1 square yard in area | 7 | 6 per article | |
(b) exceeding ½ square yard but not exceed-ing 1 square yard in area | 5 | 3 per article | |
(c) not exceeding ½ square yard in area | 3 | 0 per article | |
17. Towels (not including terry towels) and tea towels, being articles of material other than Class C material: | |||
(a) exceeding 1 square yard in area | 5 | 0 per article | |
(b) exceeding ½ square yard but not exceed-ing 1 square yard in area | 3 | 6 per article | |
(c) not exceeding ½ square yard in area | 2 | 0 per article | |
PART IIIModifications of Parts I and II of Schedule for Initial Period
1
(1)
As respects the period up to the end of the thirteenth day of May, nineteen hundred and fifty-two, Part I of this Schedule shall be modified as follows.
(2)
“19. Boots and bootees:
(a) articles which are either unlined or lined only with cotton fabric or leather, and are not made wholly or partly of fur or imitation fur
3
0
0 per pair
(1
10
0 per article)
(b) articles of any other description
2
0
0 per pair
(1
0
0 per article)”;
and in paragraph 21 for the amounts specified in the second column there shall be substituted 15s. 0d. per pair (7s. 6d. per article).
(3)
“22. Boots and bootees:
(a) articles which are either unlined or lined only with cotton fabric or leather, and are not made wholly or partly of fur or imitation fur
3
0
0 per pair
(1
10
0 per article)
(b) articles of any other description
1
17
0 per pair
(18
6 per article)”.
(4)
In the division relating to women's or girls' wear, the following substitutions shall be made in the amounts specified in the second column:—
(a)
in sub-paragraph (a) of paragraph 1, for £12 0 0 substitute £6 10 0;
(b)
in sub-paragraph (o) of paragraph 3, for £8 0 0 substitute £4 0 0;
(c)
in sub-paragraph (a) of paragraph 4, for £4 10 0 substitute £1 0 0;
(d)
in paragraph 27, for £4 10 0 substitute £1 0 0.
2
(1)
As respects the period up to the end of the second day of June, nineteen hundred and fifty-two, Part II of this Schedule shall be modified by substituting 4s. 0d. per square yard for 6s. 0d. per square yard in the second column in sub-paragraphs (b) and (c) of paragraph 1, sub-paragraphs (b) and (c) of paragraph 3 and sub-paragraph (c) of paragraph 4.
(2)
As respects the period beginning with the third day of June, nineteen hundred and fifty-two, and ending with the seventeenth day of that month the said Part II shall also be modified by inserting in sub-paragraph (b) of paragraph 1 and in sub-paragraph (b) of paragraph 3 after the words " Class C material " the words " of a weight per square yard, exclusive of non-permanent loading, of not less than 6 ozs.", and by omitting in sub-paragraph (d) of those paragraphs the words " other than Class C material ".