HC Deb 07 December 1954 vol 535 cc759-60
24. Mr. Shepherd

asked the Secretary to the Treasury the amount of Purchase Tax that has been collected on chair frames; and whether he will state the cost involved in its collection.

Mr. H. Brooke

I have no precise information; traders are not required to furnish details of the amount of tax paid on each kind of article. But the amount of tax collected is certainly small, and the cost of collection negligible.

Mr. Shepherd

Is my hon. Friend aware that the tax collected is from chair-frame makers who are not registered for tax and who supply upholsterers who are not registered; that this tax would not be payable were there registration, and that this is very unfair to a relatively small number in the trade?

Mr. Brooke

My hon. Friend is quite at liberty to raise that point, but I have given him all the information at my disposal. If he wishes to make further representations, naturally I shall pay attention to them.