§ Mr. Robert Cookeasked the Chancellor of the Exchequer what administrative action he has taken to ensure the collection of Purchase Tax, where due, on electrical equipment sold now in retail shops, in view of the fact that some of these shops are offering such equipment for sale now with the undertaking that a Budget Purchase Tax reduction will be refunded to the purchaser.
§ Mr. ErrollNo special action is called for. The offers to which my hon. Friend refers appear to be an enterprising attempt by some retailers to overcome, at their own risk, any reluctance potential customers may feel to make pre-Budget purchases. The goods in question are tax paid at current rates and there could, of course, be no question of a refund from the Exchequer in the event of a reduction in the tax in my right hon. Friend's forthcoming Budget.