HC Deb 27 July 1965 vol 717 c60W
46. Mr. Henry Clark

asked the Chancellor of the Exchequer what machinery has been set up to collect Purchase Tax on orange juice and other fruit drinks manufactured by hand from fresh fruit in hotels, restaurants and public houses; and what steps he proposes to take to curb the widespread evasion of this tax.

Mr. MacDermot

A manufacturer of soft drinks is required to be registered for Purchase Tax only if his gross takings from the sale of chargeable goods exceed £500 a year. I am not aware of any widespread evasion of this tax.