§ Commander Scott-Miller
asked the Financial Secretary to the Treasury what duty and tax were charged on a consignment of clothing brought to this country for the relief of flood victims by an Italian singer, particulars of which have been sent to him; and whether, under his regulations duty and tax are generally chargeable in similar cases where relief goods are brought in for charitable organisations such as the Women's Voluntary Service.
§ Mr. Boyd-Carpenter
Under a standing concession, neither duty nor tax is charged on goods (other than tobacco, alcoholic liquor and playing cards) sent as gifts to a charitable organisation such as the Women's Voluntary Service for free distribution.46W
In the particular case referred to by my hon. and gallant Friend, the necessary evidence that the goods were for the Women's Voluntary Service had not been produced at the time when they arrived. The clearing agents concerned therefore deposited the duty and tax involved to enable the goods to be released at once. The necessary evidence has since been furnished and the deposit has now been refunded.