HC Deb 21 October 1952 vol 505 c835
6. Mr. E. Johnson

asked the Chancellor of the Exchequer whether he will consider abolishing the system by which the cost of postage is added to the value of the article purchased by a retailer, for the purpose of calculating Purchase Tax.

Mr. R. A. Butler

I would refer my hon. Friend to my reply on 10th July to my hon. Friend the Member for Dorset, North (Mr. Crouch). This matter is now being considered by the Committee under the Chairmanship of Mr. Frederick Grant, Q.C., who are looking into the rules for Purchase Tax valuation.

Mr. Johnson

Does my right hon. Friend agree that a tax which appears to discriminate between those who can fetch an article and those who have to have it sent to them by post is rather unfair?

Mr. Butler

That is one of the reasons why the whole matter is being investigated.