HC Deb 24 May 1962 vol 660 c51W
Sir W. Bromley-Davenport

asked the Chancellor of the Exchequer to what extent it will be necessary to increase the staff of the Customs and Excise in order to operate the new provisions relating to Purchase Tax under which henceforward goods made by any person for use in connection with his own business will be liable to the appropriate rate of Purchase Tax; and whether he has in mind any specific arrangements for dealing with such activities as the making of confectionery by hotels, restaurants and catering establishments for consumption on the premises as part of meals.

Mr. Barber

No increase in the staff of the Customs and Excise Department is necessary for this purpose. As to the second part of the Question, the general Purchase Tax provisions will apply in the case of the activities mentioned.