§ 72. Mr. Marplesasked the Economic Secretary to the Treasury what steps he proposes to take to relieve the hardship suffered by small traders who pay Purchase Tax on the carriage of goods in addition to Purchase Tax on the price of the goods where the value of the goods is under £20.
§ Mr. JayFor the purposes of Purchase Tax, delivery charges are included by statute in the computation of value; and I cannot see my way to recommend alteration of the law in favour of the particular cases to which the hon. Member refers.