HC Deb 29 March 1961 vol 637 c139W
71. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that Manchester November Handicap sweepstake tickets printed with a counterfoil blank, save only the serial number, attract no Purchase Tax, whereas faint dots or lines on the counterfoil to guide the handwriting of the buyer cause tickets and counterfoils to be chargeable to Purchase Tax; and why there is this difference.

Mr. Barber

Because in the first case mentioned the article is not identifiable as stationery, whereas in the second case it is.

72. Mr. Nabarro

asked the Chancellor of the Exchequer what is the Revenue yield of Purchase Tax on printing and stationery; how much revenue comes from business and how much from private printing and stationery; why plain typing paper under 229.5 square inches is subject to Purchase Tax and over that area is tax free; and what reforms he proposes with a view to the elimination of the tax and administrative burden on business and commerce.

Mr. Barber

The Revenue yield from paper stationery, excluding greeting cards, picture postcards and pictorial calendars is about £27 million a year. Information on the amounts derived from business and private sources respectively is not available. Paper of 229.5

£ million
1951 1952 1953 1954 1955 1956 1957 1958 1959 1960
United Kingdom Government overseas expenditure of which: 192 217 218 229 241 258 249 278 275 332
Expenditure in Western Germany nil nil nil nil 6 12 22 47 29 49
Both series of figures are net of any contributions towards support costs made by Western Germany but apart from this take no account of any Government receipts.