HC Deb 03 February 1948 vol 446 cc1635-6
50. Mr. Edelman

asked the Chancellor of the Exchequer whether he will remit Purchase Tax for organs used in recognised places of worship, in cases where the organ has been installed and dedicated as a war memorial.

Sir S. Cripps

Legislation would be required, and I cannot now anticipate my next Budget statement.

Mr. Edelman

Will my right hon. and learned Friend bear in mind that if it is right as a general principle to free war memorials from Purchase Tax, it is wrong to charge it on organs which are inscribed and installed as war memorials?

Sir S. Cripps

I will certainly bear that in mind.

51 Mr. E. Fletcher

asked the Chancellor of the Exchequer whether he is aware that most of the requisites for use in Sunday schools, such as Bible pictures, text-cards, Scripture greeting cards, are subject to tax at the rate of 125 per cent.; and whether he will make some concession in this respect.

Sir S. Cripps

Pictures are the only Sunday school requisites which are charged with tax at this rate, and I am afraid it is not possible to make exceptions according to the use to which chargeable articles are put.

Mr. Peter Freeman

Is it not a fact that the discrimination might act in the case of some articles such as pews and church furniture? Is it not a fact that 125 per cent. is imposed on these things, whereas only 10 per cent. is imposed on betting?

Sir S. Cripps

The difference is according to the article taxed.