§ Mr. Ernest Davies60, 61 and 62. asked the Chancellor of the Exchequer (1) if he will now exempt from Purchase Tax, gifts brought into the country by members of His Majesty's Forces returning from overseas;
(2) whether he will now exempt from Purchase Tax, gifts sent from abroad to persons resident in this country;
151W(3) if he will state the amount paid in Purchase Tax by recipients of gifts sent from abroad for the year ended 31st March, 1946, and the six months to 30th September, 1946, respectively.
§ Mr. DaltonI am not prepared to exempt from Purchase Tax gifts from abroad, whether sent to this country or brought in by members of the Forces. Any general exemption for gifts would inevitably be open to grave abuse, and would be unfair as between individuals. It is impossible, from the Customs returns, to distinguish between gifts and other imports.