HC Deb 18 December 1947 vol 445 c367W
61. Sir W. Smithers

asked the Chancellor of the Exchequer, in view of the fact that Purchase Tax on batteries is now reduced from 50 per cent. to 33⅓ per cent., what is the position of retailers who bought batteries and paid the 50 per cent. Purchase Tax, but now that the tax has suddenly been reduced again, cannot pass on more than the 33⅓ per cent. to their customers.

Mr. Glenvil Hall

I have no reason to think that the tax actually paid cannot be passed on.