§ 48. Sir W. Smithersasked the Chancellor of the Exchequer if he will take steps to ensure that articles, and especially articles of clothing, particulars of which have been sent him, ordered before the Budget, shall not be liable to increased Purchase Tax.
§ Sir S. CrippsNo, Sir. Under the law, the rate of tax payment depends on the date of delivery of the goods by the registered supplier, not on the date of the order; and I cannot make any exception to this rule.
§ Sir W. SmithersIs the Chancellor of the Exchequer aware of the many cases which have been brought to the notice of hon. Members? One typical case is that of a Merchant Navy officer who ordered his suit, tried it on, but could not take delivery of it because he was on the high seas bringing food to this country.
§ Sir S. CrippsI am aware that in the imposition of any taxation there are bound to be a few hard cases.
§ 62. Mr. Boyd-Carpenterasked the Financial Secretary to the Treasury whether he has considered the hardship caused by the imposition of additional Purchase Tax on suits ordered from tailors before 12th November, 1947, and delivered after that date; and whether he proposes to provide for the payment of compensation to persons adversely affected by this.
§ Mr. Glenvil HallNo, Sir. Under the law, the rate of tax payable depends on the date of delivery of the goods by the registered supplier, not on the date of the order; I regret that it is impossible to make exception to this rule.
§ Mr. Boyd-CarpenterIs the right hon. Gentleman aware that hardships of this sort were not inflicted in the nineteenth century? Is there any reason why, to deal with a very small number of very hard cases, a system of rebates should not be introduced?
§ Mr. Glenvil HallWe obviously cannot confine this to the small number which, I know, the hon. Gentleman has in mind. If this is done, it must be done over the whole field. When this arrangement was made and the Purchase Tax was first implemented and arrangements made with the trades, it was decided, after very careful thought, that the wholesale stage was the point at which this Tax should attract itself to the goods in question.
§ Major Legge-BourkeWill the right hon. Gentleman recall the remark of his right hon. Friend the Minister of Health, who said the other day that "bigness is the enemy of humanity"?