HC Deb 18 January 1944 vol 396 cc34-5
61. Mr. Liddall

asked the Chancellor of the Exchequer whether he is aware that toilet articles, including cosmetics, manufactured and sold by unregistered makers are at present exempt from purchase tax up to the value of £500 sales per annum; and if he will consider utilising this new source of revenue.

Sir J. Anderson

Yes, Sir. There would be great difficulties in bringing a large number of small manufacturers under effective Revenue control, but the whole matter is being carefully watched.