HC Deb 22 March 1949 vol 463 cc209-10
56. Mr. Niall Macpherson

asked the Chancellor of the Exchequer whether his attention has been called to the fact that under Notice 78N, issued by the Commissioners of Customs and Excise, it is only permitted, in respect of certain medicines and drugs sold in multiple packs, for the outer container to bear the brand name or trade mark, and that the inner container must not bear such name or trade mark; what is the reason for this provision, and whether, in view of the special arrangements required, he will consider dispensing with it.

Mr. Jay

The scheme explained in this notice will enable branded or proprietary forms of certain drugs and medicines to be supplied free of Purchase Tax to pharmacists who require them for dispensing. Except in the case of those substances which can be supplied to the public only on a doctor's prescription, the scheme requires that the dispensed medicine shall not reach the consumer in the branded or proprietary get-up. The particular provision referred to enables perishable substances which must be dispensed in their original containers to participate in the scheme and is an essential part of it.

Mr. Macpherson

Does not the hon. Gentleman agree that it would be a reassurance to the individual consumer to get the article with the brand name on it?

Mr. Jay

In that case it could not contain the branded name, if it was to be free of Purchase Tax, and comply with the law.