HC Deb 22 January 1941 vol 368 cc205-6W
Sir J. Mellor

asked the Chancellor of the Exchequer whether his attention has been called to the confusion that has arisen from the application of the Purchase Tax to stationery made from paper, owing, for example, to the similarity in some cases between duplicating paper and wrapping paper and between envelopes and bags; whether he is aware that unnecessary printing is likely to be done on paper bags and cartons to avoid the incidence of the tax; and whether he will review the position in consultation with representatives of the industries concerned?

Sir K. Wood

Duplicating paper and envelopes of a kind suitable for use as stationery fall within Class 21 of the Schedule of chargeable goods. Wrapping paper and paper bags of a kind not used as stationery are not subject to the tax. I understand that representatives of the trades concerned have recently discussed the liability of certain articles with the Commissioners of Customs and Excise and that printed evelopes which are specially made for use as containers of goods or coin are regarded as not chargeable with Purchase Tax.