HC Deb 20 November 1952 vol 507 cc181-2W
49. Mr. Albu

asked the Chancellor of the Exchequer how far he proposes to increase the revenue from the Purchase Tax on furniture.

Mr. Boyd-Carpenter

The revenue to be collected from furniture after the introduction of a D scheme would depend largely on the level at which the D figures were set. I must therefore ask the hon. Member to await an announcement about the scheme, as I cannot anticipate changes in taxation.

54. Mr. Burden

asked the Chancellor of the Exchequer if he is aware that Customs and Excise levy Purchase Tax on cosmetics on the inclusive retail price in the case of manufacturers who do not supply the wholesale trade and who carry all the distributive costs of a normal wholesaler; and if he will give instructions that this practice shall cease.

Mr. Boyd-Carpenter

In law, Purchase Tax is chargeable on the wholesale value, and in certain cases it is appropriate to arrive at that value by making a deduction from the retail price to allow for the retailers' margin. But if my hon. Friend would send me particulars of any such cases where acceptance of another basis would be justified, I will look into them.