HC Deb 11 November 1943 vol 393 c1314W
Sir J. Lucas

asked the Chancellor of the Exchequer whether he is aware that Purchase Tax is now being levied on anti-distemper serum for dogs; and whether, as no levy is made on serum for farm animals, he will abolish this tax in view of the invaluable work done by dogs in farm work, vermin destruction, and food production?

Sir J. Anderson

Anti-distemper serum for dogs is chargeable with Purchase Tax at the rate of 16 ⅔ per cent. of the wholesale value. The veterinary preparations exempted from tax are those used for the control of diseases of livestock of economic importance and I am not prepared to extend the exemption to cover dogs distemper remedies.