§ 61. Captain John Crowderasked the Financial Secretary to the Treasury why goods ordered and paid for before 9th April but delivered after that date are subject to Purchase Tax at the rate announced in the present Budget.
§ The Financial Secretary to the Treasury (Mr. Glenvil Hall)Because this is the law.
§ Captain CrowderWould the Financial Secretary, for the benefit of the public, say what the real position is, because he must be perfectly aware that there are goods on which Purchase Tax was increased which are being sold and on which the increased Purchase Tax has not been paid by the retailers. Surely, if the retailers have not paid the tax the public should not have to pay it?
§ Mr. Glenvil HallThat is quite a different matter from the Question on the Order Paper. If the hon. and gallant Gentleman cares to put down his Question I will do my best to answer it.
§ Captain CrowderI wrote to the right hon. Gentleman about a case in which a constituent of mine had ordered furniture and paid for it, but it was not delivered until after the increase in Purchase Tax, which my constituent had to pay. If the retailer has not paid the increased Purchase Tax, why should my constituent have to pay it?
§ Mr. Glenvil HallThe amount chargeable is the amount in force on the date of delivery. That is quite definite and that is the law.