HC Deb 17 November 1955 vol 546 c755
8. Mr. de Freitas

asked the Chancellor of the Exchequer if he is aware that Mr. J. Le Gassicke, The Watermill, Binbrook, Lincoln, while driving at night, accidentally knocked down and killed a fox; that he had the skin cured and dressed for 17s. 6d.; that the skin was valued at 15s. and that he is now asked to pay a 50 per cent. Purchase Tax; and, in view of the fact that he is being asked to pay 7s. 6d. on a purchase he never made, if he will remit the tax.

Mr. H. Brooke

Under the Finance Act, 1946, any person who by way of business processes raw fur skins becomes liable for tax on the wholesale value of the resulting goods. That is the reason why tax is payable by the processor in this case.

Mr. de Freitas

Is this not really absurd, giving pleasure to no one and doing no one any good, except encouraging foxes to run over the roads at night?

Mr. Brooke

It was the Government which the hon. Member supported that found it necessary in 1946 to place a tax on the processing of fur skins because otherwise there was considerable evasion of the tax.

Mr. Strachey

Do not the Financial Secretary and the Chancellor feel great sympathy with foxes and all other hunted creatures?