HC Deb 15 November 1951 vol 493 c57W
69. Mr. J. Hynd

asked the Chancellor of the Exchequer whether he is aware of the difficulties caused to schools through the effect of Purchase Tax on school exercise books, pencils, drawing paper and other necessities; and what steps he proposes to take to relieve these difficulties.

Mr. Boyd-Carpenter

I appreciate that Purchase Tax does have the effect of increasing the cost of stationery and some other articles used in schools. It is, however, a general principle that Purchase Tax is charged irrespective of the use to which the taxable article will ultimately be put. Even if it were practicable to exempt articles bought for use in schools, this departure from principle could hardly be made in isolation from other cases which could be claimed to deserve special consideration, and it would be impossible to set a justifiable limit to such exceptions.