HC Deb 13 June 1950 vol 476 cc8-9W
84. Miss Hornsby-Smith

asked the Chancellor of the Exchequer if carriage charges payable by the customer on goods purchased from a retailer are subject to Purchase Tax under his regulations.

Sir S. Cripps

No. The value of goods on which Purchase Tax is chargeable by law includes the cost of delivery to a retailer but does not include additional carriage charges arising after that point.