§ 52. Mr. Spenceasked the Chancellor of the Exchequer whether he will consider the removal of Purchase Tax from essential equipment and materials used in butchers' shops.
§ Mr. GaitskellOf the articles used in butchers' shops, very few are taxable. Those that are taxed cannot be distinguished from the similar articles used for other purposes, and it would not be possible, even if it were desirable, to remove the tax for butchers only.
§ Brigadier HeadMay I ask the Chancellor if a meat hook is any longer essential equipment in a butcher's shop?
§ 53. Mr. Redmayneasked the Chancellor of the Exchequer if he can now say what were the amounts collected in Purchase Tax by each of the first, second and third rates in the year 1950–51; and what are the amounts by each rate for which he has budgeted in the year 1951–52.
§ Mr. GaitskellAs the reply contains a number of figures, I will, with permission, circulate it in the Official Report.
§ Following is the reply:
§ Since traders are not required to furnish separate particulars of Purchase Tax collected at the various rates, the exact amounts attributable to each rate in respect of actual receipts in 1950–51 are not known, but the estimated amounts for that year and for the financial year 1951–52 are shown below:
| Rate of Purchase Tax | Estimated Yield 1950–51 | Estimated Yield (at Post-Budget rates) 1951–52 | |
| £m. | £m. | ||
| 33⅓ per cent. | … | 218 | 183 |
| 66⅔ per cent. | … | 40½ | 86 |
| 100 per cent. | … | 44½ | 41 |
| TOTAL | … | 303 | 310 |
§ 56. Lieut.-Colonel Bromley-Davenportasked the Chancellor of the Exchequer whether he is aware that firms, when sending cheques to the authorities in respect of Purchase Tax, have to pay bank commission at rates varying from 1s. to 2s. 6d. per cent.; and whether, as these Purchase Tax cheques cannot be allowed in costing and as the money is collected purely on behalf of the Government, he will allow the deduction of such bank commission from the cheques sent.
§ Mr. GaitskellI know of no special charge by the banks to their customers in respect of Purchase Tax payments. In any case, charges made by banks for services are a matter between them and their customers, and I could not agree to their deduction from Purchase Tax payments due to the Crown.