HC Deb 19 October 1950 vol 478 c261W
57. Mr. Perkins

asked the Chancellor of the Exchequer whether he will extend the concession whereby civilians leaving the United Kingdom for residence overseas for 12 months and over can purchase goods free of Purchase Tax, to members of the Armed Forces and their families who are likely to fulfil the residence qualification.

Mr. Jay

There is no discrimination against members of the Armed Forces in this matter. Generally, if they are going abroad for more than 12 months they may purchase goods, in the same way as civilians, free of Purchase Tax for delivery to the ship or aircraft by which they are leaving this country. The arrangement is not, however, available to members of B.A.O.R., or to civilian staff of the Control Commission in Germany and Austria, who are able to return regularly to this country on leave.