Mr. Adamsonasked the Financial Secretary to the Treasury whether he is aware that certain motor tyre manufacturers are now applying the Purchase Tax to re-treaded tyres carried out for private owners through motor tyre agents; and whether he will take steps to stop this?
§ Captain CrookshankWhere a tyre manufacturer supplies a retreaded tyre to a private owner Purchase Tax is properly chargeable on the transaction, and the position in this respect is not altered if, as is understood to be the common practice in the trade, the manufacturer accepts a worn tyre of equivalent type in part payment for the goods.
1610W
§ Mr. Lunnasked the Chancellor of the Exchequer whether he is aware that cod liver oil is included in the taxable articles under the Purchase Tax; and, in view of the low butter ration and its necessity in respiratory diseases, will he make it clear whether cod liver oil is classed as a drug or a food?
§ Sir K. WoodIt has been decided that Purchase Tax will not be chargeable on sales of cod liver oil, cod liver oil and malt, and simple emulsions of cod liver oil.