HC Deb 10 December 1952 vol 509 c72W
100. Mr. Mulley

asked the Chancellor of the Exchequer if he will give the revenue derived from Purchase Tax, at the several rates of tax and at the different tax categories, on cutlery and silverware, respectively, for the financial years from 1946–47 to date, together with an estimate of the return for the current year.

Mr. Boyd-Carpenter

I regret that receipts of Purchase Tax on silverware or articles incorporating silver are not separately recorded. The following table shows the amounts of tax derived from cutlery and from the classes of goods in which silverware is included:

Mr. J. Stuart

The recommendations of the Spens Report were in terms of net incomes under 1939 conditions, for all professional work, whereas current statistics relate to gross incomes for National Health Service work alone. Adequate information is not available for the adjustments needed in attempting a valid comparison.

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