HC Deb 02 November 1948 vol 457 c680
48. Mr. Boyd-Carpenter

asked the Chancellor of the Exchequer whether he will waive the payment of Purchase Tax to the extent of 25s. levied by him on a parcel containing one table-cloth and a number of table-napkins to the value of £1 17s. 6d. sent to a lady, particulars of whom have been furnished to him, by her husband, serving in the Royal Canadian Navy.

Sir S. Cripps

No, Sir. A general concession for gifts would mean unfair discrimination in favour of imports, besides opening the door to abuse, and I cannot make individual exceptions.

Mr. Boyd-Carpenter

Can the right hon. and learned Gentleman say what abuse would follow from permitting small gifts of this sort to be sent by husbands to their wives in this country?

Sir S. Cripps

It could not be limited to gifts sent by husbands to wives, but would very easily open the door to a large importation of goods by post.