HC Deb 29 May 1951 vol 488 cc5-6W
Mr. Linstead

asked the Chancellor of the Exchequer on what conditions he permits visitors to this country to obtain goods free of Purchase Tax if they pay for them in United States dollars.

Mr. Gaitskell

Relief from tax on goods bought in this country by overseas visitors is not conditional upon payment in foreign currency at the time of purchase. The following are the facilities available:

(1) Under the Personal Export Scheme, personal or household goods (of £5 or more in value) bought by any overseas visitor are free of tax if de- livered by the trader to the port or airport from which the visitor leaves this country and exported as passengers' baggage.

(2) Alternatively, any visitor may have goods sent by a registered Purchase Tax trader direct to an address abroad, free of tax.

(3) A visitor holding a United States or Canadian passport when changing his American or Canadian dollars at a bank may obtain Purchase Tax coupons at the rate of five coupons for each £15 worth of dollars exchanged. Each coupon permits him to buy for immediate delivery up to £1 worth of taxable goods (with certain exceptions) at a tax exclusive price, provided the goods are for his own or his family's personal use, and are to be taken abroad within three months of purchase. The visitor is asked to sign a brief declaration to this effect.