§ 75. Mr. Spenceasked the Chancellor of the Exchequer what total revenue, in respect of Purchase Tax on shinty sticks, has been received by his Department during the last 12 months' period for which records are available.
§ Mr. R. A. ButlerThe revenue from shinty sticks is not recorded separately; but I do not think it is large.
§ 76. Mr. D. Jonesasked the Chancellor of the Exchequer what reply he has sent to the representations that have been made to him by the Committee of the Paper, Printing and Stationery trades, about the Purchase Tax on commercial and educational stationery; and whether he will make a statement.
§ Mr. R. A. ButlerThe Committee has been informed that I have taken careful note of its representations. I regret that I am not in a position to make any further statement on the matter at present.
§ 81. Mr. G. Thomasasked the Chancellor of the Exchequer whether he is aware of the anomalous position created in schools by the continuation of Purchase Tax on school materials and equipment; and whether he will now take steps to end this tax.
§ Mr. R. A. ButlerI am afraid it would not be practicable to single out those articles for a special tax exemption.
Mr. John Hallasked the Chancellor of the Exchequer the net yield from Purchase Tax on commercial and educational stationery after allowing for the cost of collection and deducting any Government 8W grants or subsidies designed to reduce the cost of stationery to educational or other aided organisations.
§ Mr. R. A. ButlerThe yield of the tax on paper stationery, excluding greeting cards, picture postcards, and pictorial calendars, is estimated at about £20 million a year. I regret that no information is available in regard to the other points raised in the Question.
§ Mr. Doddsasked the Chancellor of the Exchequer what Purchase Tax reductions he proposes to make so as to obviate a seasonal depression before the next Budget.
§ Mr. R. A. ButlerThe Purchase Tax Orders which have just been laid before Parliament are in each case designed to deal with special situations which have come to my notice and which need to be rectified without delay.
There were exceptional circumstances last year which I considered sufficient to justify the unusual course of saying in February that I did not contemplate further Purchase Tax changes in the Budget. As the House is aware, Purchase Tax changes can be made at any time, and I think that in future there should not be any regular time of year for such changes.
No inferences should be drawn from this. It is too early for me to say what, if any, tax alterations it may be right to make this year, and in any event there are a number of other taxes to be considered also, so it would be unwise to take my present statement as pointing to the likelihood of Purchase Tax changes in the next Budget.