HC Deb 05 November 1940 vol 365 c1226W
Mr. Mainwaring

asked the Chancellor of the Exchequer whether, having regard to a widespread custom among thrifty housewives of purchasing materials for clothing their children, and not the ready-made clothes, he will consider some means of enabling them to be relieved of the Purchase Tax?

Sir K. Wood

I would remind my hon. Friend that this proposal was fully debated during the Committee stage of the Finance (No. 2) Bill and rejected. As was then stated on behalf of the Government, there is no satisfactory line of distinction between materials that are used for making children's clothes and others. Any concession would therefore have to cover a very wide field, and involve a loss of revenue which I could not contemplate.

Mr. Woods

asked the Chancellor of the Exchequer whether he will make provision whereby the Purchase Tax on necessary articles bought to replace losses due to enemy action will be remitted or reimbursed?

Sir K. Wood

No, Sir. As I have previously indicated in debate, I do not consider this suggestion practicable.