HC Deb 29 October 1945 vol 415 c195W
Lieut.-Colonel Byers

asked the Chancellor of the Exchequer whether he will ensure that the order making Purchase Tax payable on partly-worn personal effects sent by members of S.E.A.C. to the United Kingdom is rescinded immediately.

Mr. Dalton

Such personal effects are in law subject to Customs duty and Purchase Tax on importation, but I have decided to waive these charges on articles of the kind normally worn or carried on the person which are sent home in advance in anticipation of repatriation, provided the sender declares them to have been in his personal possession and use for some time. Information as to the terms of the concession has been sent to Service authorities in S.E.A.C. and has, I understand, been published to the troops concerned.