HC Deb 08 November 1949 vol 469 cc1055-6
46. Mr. Erroll

asked the Chancellor of the Exchequer how many applications for exemption from Purchase Tax have been received by his Department during this year in respect of new articles which have been developed since the present Purchase Tax provisions were finalised; and what is the average length of time taken to consider each application.

Sir S. Cripps

I am not aware of any applications in respect of articles which have originated since the Purchase Tax provisions were finalised in July. 1948. But if the hon. Member means applications in respect of new varieties of articles existing before then, there have been a number. They are not separately recorded and the time taken to consider them would depend upon the circumstances.

Mr. Erroll

In view of the Chancellor's apparent lack of knowledge of this aspect of his Department's working, would he investigate the delay which is occurring in relieving from Purchase Tax instantaneous gas water heaters fired by bottled gas, and ask his Department to hurry up in the matter?

Sir S. Cripps

I am quite aware of the position in regard to that matter.

Earl Winterton

In view of the difficulty in understanding the technical terms used by the Chancellor, would he give serious consideration to publishing a glossary of Treasury terms?

Sir S. Cripps

If the noble Lord would read the Oxford English Dictionary, he would find them all there.

50. Mr. Turton

asked the Chancellor of the Exchequer whether he is aware that the Purchase Tax on tallies and labels used on export goods is hampering the sale of British goods in overseas markets, and whether he will reconsider the Purchase Tax on these articles.

Sir S. Cripps

Though I hardly think that the incidence of the tax on any consignment can be any appreciable handicap on the export trade, I will consider this at the next review of the Purchase Tax.

Mr. Turton

Will the Chancellor also consider making an order under Section 29 of the Finance Act, 1940, giving an allowance for tax paid in respect of Purchase Tax on tallies?

Sir S. Cripps

I will certainly consider that.