§ Mr. Blackburnasked the Chancellor of the Exchequer the yield of Purchase Tax from commercial and educational stationery for the year 1950–51; the estimated administrative costs to collect the tax; and the estimated amount of the Purchase Tax paid directly or indirectly by the Government.
§ Mr. Boyd-CarpenterThe yield of Purchase Tax in 1950–51 from stationery and office requisites of all kinds was approximately £241 million of which paper stationery, including greeting cards, is estimated to have accounted for £20 million. I am afraid it is not possible to analyse these amounts by reference to particular uses of stationery or particular classes of purchaser-e.g., those who may be dependent to some extent on Government funds. Stationery supplied for the use of Government Departments by Her Majesty's Stationery Office does not, however, bear tax. The administration of the tax on stationery is dealt with by Customs and Excise officials in the ordinary course of their duties and the cost of its collection is not separately assessable.