HC Deb 21 February 1952 vol 496 c49W
75. Mr. M. Lindsay

asked the Chancellor of the Exchequer whether he will arrange for the abolition of Purchase Tax upon Service uniforms.

Mr. Boyd-Carpenter

No. Officers receive rates of pay which take into account any Purchase Tax charged on uniforms which they buy and they are allowed Income Tax rebates for the maintenance and replacement of uniforms. Other ranks and ratings receive upkeep allowances calculated to meet the full cost of maintaining their kit.

77. Mr. Erroll

asked the Chancellor of the Exchequer to what extent Purchase Tax is payable on gifts by manufacturers to charitable organisations when these consist of articles made by them which normally attract Purchase Tax; and by whom.

Mr. Boyd-Carpenter

No tax is payable if the goods are to be kept or distributed by the charity for the purpose of relieving distress. Otherwise, the manufacturer has to account for the tax in the normal way.