HC Deb 16 January 1945 vol 407 c34
61. Mr. Woodburn

asked the Chancellor of the Exchequer whether he is aware of the difficulty of the Forces in the Middle East sending birthday and other gifts home owing to the high prices charged in these countries, with the further addition of purchase tax; and whether he will consider extending the concession of free of purchase tax to four parcels per year of a limited value.

The Chancellor of the Exchequer (Sir John Anderson)

As my hon. Friend is no doubt aware, Servicemen overseas may already send home a limited number of gift parcels free of import duty and purchase tax, of a value not exceeding £8 in a year. I have reached the conclusion that some increase in this concession is justified, and after consultation with the Service Departments, I have directed that the annual limit is to be raised to £12. The question of the maximum number of parcels which may be sent home is under consideration.

Mr. Evelyn Walkden

Does the £12 mean the cost of the article purchased in the black market or the value of the article? What "value" does the right hon. Gentleman mean?

Sir J. Anderson

I cannot say anything as to the nature of the market in which these goods may be purchased. The value will be the value declared by the sender.

Mr. Walkden

If half-crown watches are being sent home and assessed as being worth £5, is not that an unreasonable figure?

Sir J. Anderson

Perhaps the hon. Gentleman will give me the source of his information.