§ Sir S. Summersasked the Chancellor of the Exchequer whether he will accept the proposals submitted to him by the Purchase Tax Joint Standing Committee of the Paper, Printing and Stationery Trades as constituting a practical method of distinguishing for Purchase Tax purposes between stationery for domestic and personal use and stationery for business and educational use, thus satisfactorily dealing with the points raised in paragraphs 80–83 of the Report of the Committee on Turnover Taxation.
§ Mr. Maurice MacmillanNo, I am not satisfied that a case has been established for this relief. Such part of this tax as falls on business costs is, as the Committee on Turnover Taxation said, "distributed extremely widely over the whole range of industrial, commercial and professional activity, and represents only a very small proportionate addition to the total of business and industrial costs ".