HC Deb 23 March 1971 vol 814 c87W
Mr. David James

asked 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. Higgins

In 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.