HC Deb 16 December 1952 vol 509 c158W
76. Mr. Follick

asked the Chancellor of the Exchequer if he is aware that Purchase Tax is levied on postage and other delivery charges on the distribution of merchandise for resale; that this tax operates unfairly in the case of fixed-price goods as between traders in different parts of the country; and if he will take steps to see that this imposition is liminated so as to put all traders in different parts of the country on an equal footing in this respect.

Mr. R. A. Butler

This is one of the questions under review by the committee under the chairmanship of Mr. Frederick Grant, Q.C. who are looking into the rules for Purchase Tax valuation.