§ 78. Dr. Littleasked the Financial Secretary to the Treasury whether he is aware that in Northern Ireland both the retailer who supplies moquette for covering Chesterfield suites, and the manufacturer to whom it is supplied for that purpose, are required to pay Purchase Tax on same, thus making a twofold payment; and whether, as this differs from the practice in Britain, he will order that one payment be made on the material used either by the retailer who provides it or the manufacturer who uses it in producing the article of furniture?
§ Captain CrookshankI am not aware of any difference in practice between Northern Ireland and elsewhere in Great Britain. But representations have been made on the matter to which my hon. Friend refers, and means are now being considered of avoiding double taxation in such circumstances.
§ Dr. LittleWill the right hon. and gallant Gentleman see to it that there is no differentiation between Britain and Northern Ireland in this matter? Is he aware that I have had a circular placed before me where a manufacturer was told he would have to pay tax on a commodity on which the retailer had already paid tax?
§ Captain CrookshankI must make it clear that there is no difference in practice in this matter between Northern Ireland and the rest of the country.