HL Deb 26 May 1971 vol 319 c1284WA
THE EARL OF HARROWBY

asked Her Majesty's Government:

Whether purchase tax could be coordinated with Excise duty, making thereby one department, and stopping the differentiation for the retail purchaser by putting it on the same basis as spirits, etc., and if there is any difference in procedure getting this evened out.

EARL JELLICOE

My Lords, Her Majesty's Commissioners of Customs and Excise administer both the purchase tax and the Excise duties on goods, and both are generally collected before the stage of retail sale. With few exceptions, they do not apply to the same goods.

House adjourned at twenty-one minutes before ten o'clock.