Purchase Tax

HC Deb 27 January 1959 vol 598 cc85-7W

44. Mr. Ledger

asked the Chancellor of the Exchequer what representations he has received for an immediate reduction in Purchase Tax; and what replies he has made.

Mr. Amory

I have received and noted a number of such representations, but I would refer the hon. Member to the reply I gave to my hon. Friend the Member for Twickenham (Mr. Gresham Cooke) yesterday.

55. Mr. Ledger

asked the Chancellor of the Exchequer if he will remove the Purchase Tax on groups 9, 10 and 11 to ease the burden on the owner-occupier.

Mr. Amory

I cannot anticipate my Budget decisions.

58. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that Customs and Excise have ruled that lottery tickets are not chargeable with Purchase Tax if there is no provision on ticket or counterfoil for completion in manuscript, for example, dotted lines, and both ticket and counterfoil are serially numbered, whereas lottery tickets designed for completion in any way and those having a blank un-numbered counterfoil are subject to tax; and, in view of the confusion caused by this ruling and the trade uncertainties and evasion arising therefrom, whether he will now relieve all lottery tickets from Purchase Tax.

Mr. Amory

The Answer to the first part of the Question is "Yes," and to the second part "No."

59. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that plain paper sold to chemists in small sheets for wrapping medicine bottles is chargeable with Purchase Tax, although in general, wrapping paper is not so chargeable; what line of demarcation as to size is considered appropriate as between purchase taxed and non-purchase taxed wrapping paper; and whether he will remove all wrapping paper from Purchase Tax.

Mr. Amory

Purchase Tax is payable on stationery paper and the liability is not affected by the fact that in individual cases it may be bought for use as wrapping. Wrapping paper as such is not subject to tax.

60. Mr. Nabarro

asked the Chancellor of the Exchequer whether he is aware that ornamental badges denoting membership of a permanent organisation and not available for general sale to non-members of such organisations are exempt from Purchase Tax, whereas identical badges for feminine wear and mounted with a stick-in pin or a brooch-fitting to attach them to ladies' clothing, are subject to Purchase Tax at 30 per cent.; what is the reason for this discrimination against badges for women; and what steps he proposes to take in the matter.

Mr. Amory

My hon. Friend is misinformed. There is no discrimination between badges according to the sex of the intended wearer.