HC Deb 03 December 1963 vol 685 c142W
39. Dr. Stross

asked the Chancellor of the Exchequer if he is aware that theatres subsidised by the Arts Council are required to pay Purchase Tax on costumes made by themselves or on their behalf; and whether he will introduce legislation to remit this tax on bodies receiving money out of public funds.

Mr. Maudling

Subject to the £500 turnover limit, all manufacturers of chargeable goods for use in their businesses are required to pay tax thereon, and I am not prepared to bring forward proposals to relieve a particular class of manufacturers from this charge.