HC Deb 30 June 1942 vol 381 c31
53. Mr. Barnes

asked the Chancellor of the Exchequer whether he will remit the Purchase Tax on goods purchased with the 40 additional coupons which the Board of Trade allows to relatives of British prisoners of war?

Sir K. Wood

The Purchase Tax is levied at the wholesale stage, and it would not, therefore, be practicable to remit tax on the goods in question which are bought by the next-of-kin in retail shops. It is, of course, open to next-of-kin to take advantage of the facilities afforded to the many local, regimental and other associations, who are able to obtain goods free of tax through the British Red Cross direct from registered wholesalers and manufacturers for export to prisoners of war.