§ 76. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that certain goods liable to Purchase Tax evade tax in respect of packing and carriage when consigned on carriage-paid terms, whereas the same goods attract Purchase Tax in respect of packing and carriage when bought in consignments of less than £10, when the payment of packing and carriage is the responsibility of the recipient, thus causing Purchase Tax on packing and carriage to be paid on the article in some instances and not in other instances; and whether he will end this inequality by abolishing all Purchase Tax on packing and carriage costs.
§ Mr. BarberMy hon. Friend is in error. The value of goods for Purchase Tax, as defined by law, includes the normal cost of delivery to the buyer at56W his place of business, and goods consigned on carriage-paid terms do not evade tax on delivery cost.