§ Mr. David Jamesasked the Chancellor of the Exchequer why it has always been held by the Treasury that a concession on import duty or purchase tax for sales in this country in aid of a charity could not be justified; and if he will review the general practice on concessions of this nature.
§ Mr. HigginsIn general, goods sold in aid of charities compete with goods sold through normal commercial channels. A concession on import duty or purchase tax would therefore involve discrimination against traders in this country who have to bear duty or tax on similar goods. I see no case for a review of the established practice.