§ Mr. Simsasked the Chancellor of the Exchequer if, further to his reply to the hon. Member for Chislehurst, dated 7 December, Official Report, c. 492, there is any limit on the quantity of goods purchased on which embassies and high commissions may receive relief or refund of tax and duty; if so, what these limits are; and on what basis they are calculated.
§ Mr. Bruce-GardyneMost goods delivered free of duty and tax to embassies and high commissions are not subject to any quantitive limit. However, deliveries of spirits and cigarettes are restricted to quantities that are reasonable, in the light of the actual needs of the embassy or high commission concerned.