HC Deb 19 June 1969 vol 785 cc146-7W
Mr. Alfred Morris

asked the Chancellor of the Exchequer why retailers of soft furnishings are required after 27th May, 1969, to pay purchase tax on the full value of materials which are made up into curtains, even if those materials were purchased and in stock before 27th May and were not therefore previously taxable.

Mr. Harold Lever

As from 27th May, 1969, curtains became chargeable with tax on their full wholesale value, including the cost of all materials used and the cost of making up; and no abatement of tax is allowable on the ground that the materials used came from untaxed stock. This applies equally to curtains made in the making-up departments of detail shops and in other manufacturing establishments.

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