HC Deb 24 February 1949 vol 461 c2023
53. Mr. William Teeling

asked the Chancellor of the Exchequer by what authority Purchase Tax, in addition to Customs Duty, has to be paid on furniture entering this country which was purchased before 1939; and whether Customs officials have experts who can decide whether the furniture is British made or not.

The Financial Secretary to the Treasury (Mr. Glenvil Hall)

Furniture is liable to Purchase Tax on importation by reason of Section 10 of the Finance Act, 1944, though if it had been in the importer's private possession and use for some years free admission would normally be allowed. Liability to tax is not affected by the country in which the goods were made and experts are not required in that connection.

Mr. Teeling

If the father of the person in question were to give his son this piece of furniture, would that meet the situation?

Mr. Glenvil Hall

It would depend on how long it had been in use. If the hon. Gentleman has a case in mind and would care to talk to me about it, I should be very pleased to help him.