§ 46. Mr. Gerald Williamsasked the Chancellor of the Exchequer whether his attention has been called to the fact that, under the present rules relating to Purchase Tax, a nasal inhaler containing amphetamine is free of tax even if mixed with oil of lavender to render it more attractive to the user, but that the same inhaler is rendered liable to Purchase Tax if menthol is added thereto, although such addition would render it more effective in use; and whether he will take steps to have this situation reconsidered.
§ 57. Mr. Sidney Marshallasked the Chancellor of the Exchequer whether he is aware that, under a recent Purchase Tax order, quinine tablets have been freed from Purchase Tax, but that tablets of ammoniated quinine are subject to Purchase Tax at 33⅓ per cent.; and if he can state the reasons for this anomaly.
§ 59. Sir Frank Sandersonasked the Chancellor of the Exchequer whether he is aware that, under present Purchase Tax rules, vitamins and derivatives of such substances have been exempted from tax, but that they become subject to 33⅓ per cent. tax if a therapeutic dose of iron or similar substance is added; and whether he will reconsider these rules.
§ Sir S. CrippsPreparations are only exempt if the active ingredients which they contain are exempt and that is not so in these cases. These preparations would, however, be exempt if put up in a non-proprietary and unbranded form, or after 2nd May next if put up in a proprietary or branded form for dispensing.
§ Mr. WilliamsIs the Chancellor aware that this is only a sample of the anomalies which are taking place, and will he try to sort them out before his next Budget as it is causing great disturbance to the public?
§ Sir S. CrippsThis matter is continually under review by my right hon. Friend the Minister of Health who is mainly responsible, or by my right hon. Friend the Minister of Agriculture in the case of veterinary medicines, and we are from time to time making these adjustments to bring it into better order.
§ Mr. ErrollWhy should good trade names be penalised in this way?
§ Sir S. CrippsThis is a matter we discussed at considerable length during the passage of the Finance Bill.
§ Sir William DarlingDoes not the Chancellor agree that a printed name sometimes enables people to be assured of the standard of the article they are buying?
§ Sir S. CrippsSometimes it does and sometimes it does not.
§ 49. Mr. Skinnardasked the Chancellor of the Exchequer whether he is aware that in spite of the fact that National Formulary preparations, obtained for National Health Service purposes, are intended to be exempt from Purchase Tax, this tax is still being levied on National Formulary 1939, and earlier preparations; and whether he will give instructions to His Majesty's Customs that such preparations are to be released from Purchase Tax.
§ Sir S. CrippsThe National Formulary 1939, and earlier editions have not been approved by the Minister of Health for the purposes of the National Health Service.
§ Mr. SkinnardIs the Chancellor aware that a completely contradictory answer to 1900 the one he has just given was made on 17th February?
§ Sir S. CrippsNo, Sir, that related to the National Formulary of 1949, which is quite different.