§ 63. Sir PERCY HARRISasked the Chancellor of the Exchequer if he is aware that personal photographs sent by people abroad as Christmas cards to their friends in this country are being taxed on import into this country; and whether he will consider taking steps to amend the law with a view to this practice being discontinued?
The FINANCIAL SECRETARY to the TREASURY(Mr. Hore-Belisha): Photographic prints are liable to duty under the Import Duties Act, 1932. The law makes no provision for the exemption from duty of articles imported as gifts, but I am given to understand that single private photographs would usually not be of sufficient intrinsic value to justify an assessment of duty.
§ Sir P. HARRISDoes the hon. Gentleman understand that this duty is being levied; and, it being Christmas time, will he give orders that his interpretation of the law shall be adhered to? A lot of irritation is being caused by this unnecessary collection of taxes.
§ Mr. HORE-BELISHANo. Sir, I cannot accept what the hon. Gentleman says. If the photographs have no intrinsic value they will not be dutiable.
§ Sir P. HARRISBut who is the judge of the intrinsic value of photographs? Would, for instance, any photograph of the Chancellor of the Exchequer or of the Prime Minister be considered of intrinsic value?
§ Miss HORSBRUGHWill the hon. Gentleman bear in mind the importance of this import duty to the Christmas card and picture postcard business and not make any difference?
§ 64. Sir P. HARRISasked the Chancellor of the Exchequer if he is aware that duty is being levied on books, small portions of which are silk or which may be decorated with a silk tag, on the ground that they are articles partly made of silk; and whether he will take steps to amend the law which permits of this practice?
§ Mr. HORE-BELISHAThe silk duties extend to all articles made wholly or in part of silk, and imported books of which any part consists of silk are thus liable to silk duty, the rate depending upon the proportionate value of the silk component. As regards the second part of the question, the Import Duties Advisory Committee last year undertook an inquiry into the whole scheme of the silk and artificial silk duties. That inquiry has been suspended for the present at the request of my right hon. Friend, and the presentation of any recommendations in that regard by the Committee consequently postponed; but when their report is received, any recommendation which the Committee may include on the point referred to in this question will receive my careful consideration.