HC Deb 12 March 1965 vol 708 cc167-8W
Mr. Barnett

asked the Chancellor of the Exchequer if he is aware that confirming houses are in certain cases insisting on making the claim in connection with the export rebate, on behalf of customers, and the charge for this service reduces the value of the incentive; and if, under his regulations, confirming houses have such rights in this matter.

Mr. MacDermot

Confirming houses are legally entitled to claim export rebate when they have been principals in export transactions. The ultimate apportionment of the rebate in such cases, and any charges made by confirming houses where they are not themselves the claimants but perform services connected with the claim, are matters for commercial negotiation.

Mr. Barnett

asked the Chancellor of the Exchequer (1) why the rate of export rebate for silk, cotton or man-made fibre is 1½ per cent., for lambs or sheep wool 1¼ per cent., for knitted, etc., 1¾ per cent., for lace, etc., 1¾ per cent., for bonded fibres 2¼ per cent., and for roofing felt 3 per cent; and whether he will institute one uniform rate for all textiles;

(2) Why lambs wool material (worsted suitings) is entitled to an export rebate of 1½ per cent., where goats-wool material (mohair suitings) is entitled to l¾ per cent.

Mr. Diamond

The rates of export rebate have been obtained by calculating the element of indirect taxation which falls on the costs of the various industries. Goods such as textile products which are appropriate to different industries in the classification used for the scheme are likely to attract different rates of rebate because with differing processes the incidence of indirect taxation is variable; and a uniform rate of rebate for all textile products would not have been compatible with the structure of the scheme.

Mr. Barnett

asked the Chancellor of the Exchequer whether he will consider allowing the cost, insurance, freight value as the basis of the claim for export rebate with a fixed average deduction to allow a nominal free-on-board value for the purposes of the claim.

Mr. Macdermot

Arrangements of this kind are being made in suitable cases. If my hon. Friend has a particular exporter in mind, perhaps he would write to me.

Mr. Barnett

asked the Chancellor of the Exchequer if he is aware that, in connection with the export rebate on textiles, different statistical code numbers have to be included on an invoice for a wide variety of cotton piece goods, such as bleached, printed, dyed, cretonnes, despite their all being entitled to the same rate of rebate; and if he will save administrative work by instituting one statistical code number for all types of cotton goods.

Mr. Macdermot

The export rebate requirements have now been modified, so that only the numbers of divisions and subdivisions in Customs Notice No. 435 need be quoted on the claim schedules. Cotton piece goods come within a single subdivision.

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