HC Deb 20 June 1966 vol 730 c14W
Mr. Mathew

asked the Chancellor of the Exchequer on what principles his Department imposes Purchase Tax on miniature decorations; why the incidence of the tax results in a Distinguished Service Order with bar costing more than a Distinguished Flying Cross; and if he will revise the regulations so that the higher the decoration the lower the rate of tax.

Mr. MacDermot

Miniatures of decorations awarded by the Sovereign are exempt from Purchase Tax.