HC Deb 19 March 1946 vol 420 c314W
Mr. Janner

asked the Chancellor of the Exchequer whether he is aware ofthe hardship caused to many charitable institutions by the fact that 100 per cent. Purchase Tax is levied on all collecting boxes, other than those made of wood; and whether consideration can now be given to the reduction of this tax.

Mr. Dalton

Collection boxes, as a rule, are not chargeable with Purchase Tax at the higher rate or indeed at all. Perhaps my hon. Friend will be good enough to send me particulars of the articles he has in mind.

Wing-Commander R. Robinson

asked the Chancellor ofthe Exchequer whether he is aware that many holiday resorts either loaned their deck chairs to the Forces during the war or had them requisitioned, and have now to replace them with new ones which are subject to Purchase Tax; and whether, in order to prevent these local authorities from suffering a loss, he will consider exempting them from Purchase Tax on chairs which are purchased as replacements.

Mr. Dalton

The hon. and gallant Member will not expect me to anticipate my Budget Statement.