asked the Chancellor of the Exchequer whether he is aware that eyeshades and patches are exempt from Purchase Tax as are also certain non-proprietary eye lotions; and if he will arrange to extend such exemptions to include eye baths.

Some kinds of eyeshades and eye lotions are chargeable with Purchase Tax. Eye baths are chargeable as domestic toilet-ware, and I see no sufficient reason for altering that position.

What on earth is the use of exempting certain eye lotions if the right hon. Gentleman is not exempting the eye baths by which those lotions are to be applied? Is there any reason why an eye bath, which prevents or is intended to prevent and to cure eye difficulties, should not be exempt? Is this not all eyewash?

There is probably some eyewash about this on both sides of the House. Eye baths always have been taxable.

Why?

They just always have been. I might ask hon. Members—who, I believe, first included eye baths in the Schedule—Interruption.]—I am merely stating the historical facts. It is a fact that eye baths always have been taxable. I see no particular reason for altering the position, but, of course, one will always look into these matters when they are raised by hon. Members. However, I must repeat that at the moment I see no sufficient reason for altering the position.

Silly.