§ Mr. Priceasked the Financial Secretary to the Treasury whether it is intended that all biological products used for medical and veterinary purposes should be exempted from Purchase Tax; why such items as tuberculin, Johnin and B. Coli anti-serum used solely for veterinary purposes were not referred to in Statutory Rules and Orders No. 1390, 1941; and whether he can put this matter right at an early opportunity?
§ Captain CrookshankThe exemption was intentionally confined to certain medicines and drugs of a specially costly character which are considered essential for the treatment of disease and, in the case of veterinary preparations, for the treatment of serious diseases of livestock of economic importance. Diagnostic reagents are not regarded as taxable medicines and it was accordingly unnecessary to exempt substances such as those mentioned in the second part of the Question which are prepared for such use.