§ Mr. Kershaw
asked the Chancellor of the Exchequer why purchase tax is charged upon leaflets which contain a reply-paid card which constitutes more than 25 per cent. of the printed card, whereas if less than 25 per cent. of the printed card is used for the reply-paid card no purchase tax is paid; and whether in his forthcoming Budget he will take steps to remove this distinction.
§ Mr. Taverne
This dividing line, which is of long standing, has been generally accepted by the trade as a fair and convenient method of determining whether partially-printed leaflets designed to be completed in manuscript or otherwise are within the description "stationery" and hence chargeable with purchase tax. My right hon. Friend has had no other recent representations in favour of changing it.