HC Deb 22 March 1960 vol 620 cc208-9
16. Mr. Boyden

asked the Chancellor of the Exchequer why Dictol vaccine, licensed by the Ministry of Agriculture, Fisheries and Food for the protection of cattle against husk, and proved to be a success in curing this disease, which costs the British farming industry several millions of £ sterling per annum, is liable to Purchase Tax.

Mr. Amory

This vaccine has been exempted from tax by the Purchase Tax (No. 2) Order, 1960, which came into force on Friday, 18th March.

Mr. Boyden

Can the right hon. Gentleman explain why it was that, on 19th February, he wrote to me to say that there was as yet insufficient knowledge of the efficacy of the vaccine under general field conditions to warrant the granting of exemption from tax"? Has his Department been doing overtime during the past month?

Mr. Amory

What I wrote to the hon. Gentleman reflected exactly the position at that time. At that time, our technical advisers did not feel that they had sufficient information about the behaviour of this vaccine in practical conditions. Since then, their investigations have been completed, with the result I have announced.