HC Deb 12 August 1947 vol 441 cc2250-1
22. Squadron-Leader Sir Gifford Fox

asked the Chancellor of the Exchequer what steps he is taking to prevent the evasion of the Purchase Tax on gas and electric heating appliances by the purchase and assembly of the component parts in the workshop of local authorities or private firms.

The Chancellor of the Exchequer (Mr. Dalton)

It would not be in the public interest to disclose the steps which are being taken.

Sir G. Fox

Is the Chancellor aware that at the Carron Works, Falkirk, advice was given to local authorities upon how to avoid this tax by purchasing the component parts and then assembling them in their own workshops? Is he aware that this advice was given, or is reported to have been given, by the Joint Parliamentary Secretary to the Ministry of Supply—the hon. Member for St. Rollox (Mr. Leonard)?

Mr. Dalton

No, Sir, I am not aware of that. Perhaps the hon. and gallant Gentleman will let me have particulars and I will, of course, look into it. Nobody must take advantage of a tax of this kind and seek to evade it by improper procedure. I shall be very glad to look into the matter.