HC Deb 09 October 1945 vol 414 cc30-1
74. Mr. Maurice Webb

asked the Chancellor of the Exchequer whether he will make sales of bloodstock subject to Purchase Tax.

Mr. Dalton

I am advised that there are certain administrative difficulties, but I am considering my hon. Friend's suggestion.

Mr. Webb

While thanking my right hon. Friend for his reply, may I ask him whether, in considering the question, he will bear in mind the need for equating the position of electors in Bishop Auckland, who must pay Purchase Tax on boots and shoes, with that of rich Indian Princes who have just spent up to 28,000 guineas on yearlings without paying any Purchase Tax at all?

Mr. Dalton

I appreciate the intention behind my hon. Friend's question, but I would remind him that utility footwear was exempted from Purchase Tax some years ago. In this particular case, the difficulty is that up to now Purchase Tax has not been levied upon animals of any kind, but I am looking into the matter.