HC Deb 07 February 1949 vol 461 cc17-8W
92. Mr. Erroll

asked the Chancellor of the Exchequer by what procedure British subjects resident in the United Kingdom, as distinct from foreign visitors, may recover Purchase Tax on articles sent by retailers, or by manufacturers or wholesalers on the instructions of retailers, direct to addresses outside the United Kingdom.

Mr. Jay

A resident of the United Kingdom can arrange for goods to be supplied for export free of Purchase Tax either by arranging with a retailer to refer the order back to registered manufacturers and wholesalers who can export goods free of tax, or in some cases out of tax-free stocks which retailers themselves maintain.