§ 78. Mr. Keelingasked the Financial Secretary to the Treasury if he will publish in the OFFICIAL REPORT the rules governing Purchase Tax on Christmas cards, whether sold in the ordinary course of trade or sold by societies to their own members.
§ Mr. Glenvil HallAt present Christmas cards, whether sold in the ordinary course of trade or by societies to their own members, are charged at the rate of 33⅓ per cent. under Group 34 of the Purchase Tax Schedule unless they are pictorial, in which case they are charged under Group 25 at 100 per cent. (or 66⅔ per cent. if the picture reproduces a work executed more than 100 years ago).