§ 13. Sir G. Nabarroasked the Chancellor of the Exchequer whether he is aware that essential export forms, such as No. 57, Combined Certificate of Value and Origin and Invoice of Goods for Exportation to New Zealand, are subject to Purchase Tax at 33⅓ per cent., recently increased from 27½ per cent. under category 26B, and as it is Government policy not to tax exports, whether he will remove Purchase Tax from all export stationery.
§ Mr. Harold LeverI regret that it would be quite impracticable to distinguish stationery used in connection with exports for the purposes of the tax.
§ Sir G. NabarroI reject absolutely that proposition. Will the Minister go away and do his homework and recognise that all these export forms by their millions annually are printed solely and specifically for the conduct of export trade, and could relatively easily be exempted from Purchase Tax? Will he examine the matter again?
§ Mr. LeverI will readily look again at any matter the hon. Gentleman wants. But it is perfectly clear that the task of segregating forms in this way for Purchase Tax purposes is administratively expensive and impossible to achieve at a reasonable cost.