§ 31. Mr. Marksasked the Chancellor of the Exchequer which Departments and bodies are exempt from paying purchase tax on equipment, books and stationery normally subject to tax.
§ Mr. HigginsUnder long-standing arrangements, only certain Government Departments may purchase taxable goods tax-free from the untaxed stock of registered traders. The list of Departments is as follows:
- Ministry of Aviation Supply.
- Ministry of Defence.
- Department of the Environment.
- Department of Health and Social Security.
- Scottish Home and Health Department.
- H.M. Stationery Office.
- Department of Trade and Industry (Civil Aviation Department).
§ Mr. Murrayasked the Chancellor of the Exchequer if he will give an assurance that, in rounding up to decimal currency amounts payable in respect of purchase tax, in no case will rounding up be permitted so as to yield a sum in excess of the statutory percentage of purchase tax exigible.
§ Mr. HigginsThe arrangments for rounding to deal with fractions of a new penny are set out in a notice which the Commissioners of Customs and Excise issued in September, 1970, to all traders registered for purchase tax purposes. I am sending the hon. Member a copy.