HC Deb 12 February 1948 vol 447 c97W
60. Mr. Lipson

asked the Chancellor of the Exchequer if he will abolish the Purchase Tax on paper, which the wholesaler guarantees is being sold to schools and colleges for educational purposes.

Mr. Glenvil Hall

It is unavoidable that liability to Purchase Tax should depend on the character of the article and I regret that it is impracticable to provide exemption according to the uses to which articles of a chargeable kind are put.

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