HC Deb 24 February 1948 vol 447 cc1770-1
67. Mr. Dumpleton

asked the Financial Secretary to the Treasury why annual reports, appeals, and other printed matter, of religious, charitable, and philanthropic organisations, which contain a blank subscription form as an integral part of the publication, are subjected to Purchase Tax.

Mr. Glenvil Hall

Material such as my hon. Friend describes is not chargeable with Purchase Tax. If he will let me have particulars of any case which has come to his notice, I will inquire into it.

Mr. Dumpleton

Is my right hon. Friend aware that there is an apparent inconsistency in that the matter is dealt with differently in different parts of the country? In some cases tax officers are declaring that these publications which have a blank form in a page at the end are stationery, and that the whole publication is subject to Purchase Tax.

Mr. Glenvil Hall

From what my hon. Friend says, I think that the regulations have been so interpreted in different parts of the country, but I can assure him that what I have said in reply to his original Question is correct.

Mr. Collins

Can my right hon. Friend say whether a membership application form from the National Society for the Restoration of Basic Petrol is subject to Purchase Tax?

Mr. Joynson-Hicks

Is the right hon. Gentleman aware that last year I received an assurance from the Treasury that it was impossible not to impose Purchase Tax on all charitable forms? Will he, therefore, investigate for himself what the position is, and make quite certain that the trade and his Department are fully aware of the facts, because there is some confusion?

Mr. Glenvil Hall

Normal charitable appeals are not included, but I will try to make quite clear what does and what does not come within the ambit of the Order