HC Deb 04 December 1970 vol 807 cc476-7W
Mr. Deakins

asked the Chancellor of the Exchequer why, in view of the health hazards of tobacco smoking, he will not withdraw the facilities for the purchase of duty-free cigarettes available to persons departing from the United Kingdom.

Mr. Higgins

Because it is general practice to relieve exported goods of internal revenue taxation.

Mr. Deakins

asked the Chancellor of the Exchequer what is his estimate of the annual loss of revenue to the Treasury as a result of the duty-free sale of cigarettes, cigars and tobacco to persons departing from the United Kingdom.

Mr. Higgins

Negligible since, if these arrangements did not exist, few people would buy their supplies in this country before departure.