§ 38. Mr. Lewisasked the Chancellor of the Exchequer if he is aware that the present imposition of a 25 per cent. Purchase Tax on election ballot papers is a hardship on local borough councils who have to meet this cost at municipal elections and pass it on to the ratepayers; that in non-contested elections where ballot papers do not have to be printed this charge is not incurred; and, as this means that there is a tax on contested local elections, if he will remove this tax.
§ Mr. Boyd-CarpenterI do not think that there is here any element of hardship, though I have no doubt that local authorities would, like other taxpayers, be glad to be relieved of tax. It is, I am afraid, impossible to deal with ballot papers separately from other forms of stationery used for this and similar purposes.
§ Mr. LewisSurely, there could be an arrangement whereby local authorities could have ballot papers free of Purchase Tax? Why should there be a tax when an election is contested, and no tax in the case of uncontested elections? Surely, the hon. Gentleman can do something to remedy this unfair position?
§ Mr. Boyd-CarpenterThe reason why no tax is charged in uncontested elections is that the local authority does not buy any ballot papers; at least, not if it is a properly managed local authority. On the main point, the hon. Gentleman will understand that, once we start picking and choosing among items, we shall really be faced with an intolerable situation.