§ 88. Mr. Nabarroasked the Chancellor of the Exchequer, having regard to the fact that a wide range of non-perfumed toilet preparations only pay Purchase Tax at 30 per cent., whereas similar preparations, if perfumed, are liable to tax at 90 per cent., what experts are employed by the Customs and Excise authorities to determine whether any particular preparation is or is not perfumed; and what are their qualifications for that work.
§ Mr. P. ThorneycroftThe Government Chemist.
§ 89. Mr. Nabarroasked the Chancellor of the Exchequer on what grounds it has been decided that a memorial card or card expressing sympathy shall be regarded as within the scope of provisions for greetings cards and therefore liable to 29W Purchase Tax at 30 per cent. or 90 per cent.; and whether this matter may now be reconsidered.
§ Mr. P. ThorneycroftOn trade advice.
§ 90. Mr. Nabarroasked the Chancellor of the Exchequer what has been the administrative cost of collecting Purchase Tax for each of the past five years; how this compares with the yield of the tax in those years; and what has been the number of staff employed for the same period.
§ Mr. P. ThorneycroftSeparate figures for the expenditure incurred in administering and collecting each particular kind of tax are not kept because it has been found impracticable to make a dissection of their individual cost sufficiently accurate to be of any real value.
§ 93. Mr. Lewisasked the Chancellor of the Exchequer if, in framing his Budget next year, he will consider the claim of owners and operators of hotels and boarding houses, that the manufactured goods of all kinds used in their establishments are the tools of their trade; and if he will relieve them of Purchase Tax, subject to such persons proving that they are paying correct trade union rates and conditions to their employees, are following the appropriate wages board recommendations, or are willing to enter into such agreements with the trade unions concerned.
§ Mr. P. ThorneycroftI cannot anticipate my Budget statement.