§ 49. Mr. Crouch
asked the Chancellor of the Exchequer whether he is aware that, in an invoice rendered to Mr. T. N. Hitchings, pharmaceutical chemist, Shaftesbury, Dorset, by Messrs. Parke Davis and Company, Hounslow, on a consignment of pills of the nett value of 2s. 8d. Her Majesty's Customs and Excise have charged 2d. Purchase Tax on a postal charge of 7d.; and what his Regulations lay down in respect of the imposition of Purchase Tax on postal charges.
§ Mr. Boyd-Carpenter
The law is that the wholesale value on which Purchase Tax is chargeable includes the cost of delivering the goods to the buyer, whether by post or otherwise. This point will be considered by the committee which my right hon. Friend proposes shortly to set up to consider the Purchase Tax Valuation Rules.
§ Mr. Crouch
Is my hon. Friend aware that the setting up of this committee will be welcomed by traders and that as a result of this Question I have received letters from all over the country protesting against this very unfair and unjust tax on something that is already taxed?