§ Sir Smedley Crookeasked the Chancellor of the Exchequer whether his attention has been drawn to the case of Mr. R. G. Smedley, of 62/64, Cleveland Street, Hull, who has been refused a rebate of Purchase Tax in respect of 387W chargeable goods stolen from his premises; and whether, having regard to the fact that the insurance company refused to insure the stock owing to the condition of the building following repeated enemy damage, he will arrange for a refund to Mr. Smedley of the amount of Purchase Tax paid.
§ Sir J. AndersonThere is no provision for refund of Purchase Tax where goods are stolen from a retailer's stock, as I understand occurred in this case; and I cannot sanction exceptional relief in the circumstances stated.