HC Deb 29 April 1948 vol 450 cc602-3
55. Mr. I. J. Pitman

asked the Chancellor of the Exchequer what is the cost in a full year of exempting stationery from Purchase Tax.

Mr. Glenvil Hall

About £18 million.

56. Mr. Pitman

asked the Chancellor of the Exchequer what is the net annual cost of exempting stationery from Purchase Tax after deducting the increase in expenditure by central and local government due to the Purchase Tax on station cry so purchased and after deducting the decrease in revenue from Income Tax, Surtax and Profits Tax due to the Purchase Tax on stationery being chargeable against profits liable to such taxes.

Mr. Glenvil Hall

This information is not available.

Mr. Pitman

Is the Financial Secretary aware that 96 per cent. of such stationery, by volume and by value, is sold to Government, or quasi-Government, bodies, and to firms who are bearing taxes of that nature, and the working out of an estimate is not particularly difficult?

Mr. Glenvil Hall

If the hon. Gentleman knows the answer, I wonder why he put the Question down.

57. Mr. Pitman

asked the Chancellor of the Exchequer what is the total cost to the nation in a full year for collecting Purchase Tax on stationery, not only to His Majesty's Customs and Excise, but also to the manufacturers and suppliers of stationery who collect and pay it.

Mr. Glenvil Hall

This information is not available.

62. Commander Noble

asked the Chancellor of the Exchequer whether he is satisfied that the increase to 100 per cent. in the Purchase Tax on gas water-heaters will not result in a greater proportionate consumption of solid fuel; and if he will make a statement.

Mr. Glenvil Hall

It is hoped that the tax will deter the installation of appliances which make fresh demands on our limited gas supplies. There will be the opportunity for any statement that the House may require when the proposals in the Finance Bill are under discussion.

Commander Noble

Could the Minister say whether that view is shared by the Minister of Fuel and Power?

Mr. M. Lindsay

Will the Minister explain why these items are regarded as luxuries, since people have to have hot water, when refrigerators are taxed at only 33⅓ per cent.?

Mr. Glenvil Hall

These are matters that can be better discussed when we reach the Committee stage of the Finance Bill.

Mr. Skeffington-Lodge

Does that reply take into account the fact that gas is being produced from solid fuel in this country?