HC Deb 05 November 1946 vol 428 cc1212-3
51. Air-Commodore Harvey

asked the Chancellor of the Exchequer if he is aware that evasion of Purchase Tax on paper is practised in some instances by the method of purchasing large sizes of paper, not subject to tax, and cutting it down to the usual commercial sizes, and that this gives an unfair advantage over traders who deal honestly and pay the full tax on the smaller sizes; and what steps he is taking to deal with this.

Mr. Dalton

There may be some avoidance of tax in this way, but not enough, I think, to justify any special measures at present.

Air-Commodore Harvey

Is the right hon. Gentleman aware that, apart from business firms, corporations are resorting to the practice, and it would be in the general interests that it be looked into further?

Mr. Dalton

We are keeping an eye on these things, but I doubt whether it is big enough to act yet.

55. Brigadier Rayner

asked the Chancellor of the Exchequer whether he will consider the removal of the Purchase Tax from toys.

Mr. Dalton

I will bear this suggestion in mind, but the hon. and gallant Member will not expect me to anticipate my Budget statement.

Lieut.-Commander Gurney Braithwaite

Could the right hon. Gentleman anticipate Christmas?

Mr. Dalton

No, not yet.