§ Mr. T. Macpherson
asked the Chancellor of the Exchequer whether goods donated for sale at bazaars or sales of work for religious and charitable causes will be made free of Purchase Tax, provided the sale is certified by local revenue officers as authentic and genuine.
§ Mr. Dalton
Purchase Tax is payable at the stage where the article is sold by wholesale by the registered manufacturer or wholesaler. Tax can be remitted on gifts by such registered persons for the relief of distress, and articles made by private individuals are in any case not taxed. In the case of articles purchased in a shop by the donor to charity it would be quite impracticable to ascertain what tax was paid at the wholesale stage, and there is no power in law to repay it.1247W
§ Major Ramsay
asked the Chancellor of the Exchequer whether he will consider removing Purchase Tax on existing stocks of such articles as cookers, as is the case with similar articles ex-works.
§ Mr. Dalton
The exemption of these articles applies to goods delivered by registered manufacturers and wholesalers on or after 24th October, 1945. Goods which were in retailers hands before that date had already paid tax and it is not possible to devise any system for refunding it.