§ 63. Mr. Nabarro
asked the Chancellor of the Exchequer for what reason an engraved steel die and an engraved copperplate and a process engraving for stationery are not subject to Purchase Tax, whereas a litho-plate for stationery is subject to Purchase Tax at 25 per cent. on 90 per cent of its value.
§ Mr. Barber
From the way my hon. Friend has phrased his Question I am not sure that he has distinguished tax on printing plates from tax on the stationery they produce. The exclusion of the cost of certain plates from the tax value of the stationery produced from them arises from technical considerations and is in accordance with a long-standing arrangement with the printing trade. If my hon. Friend has some other point in mind, perhaps he would care to write to me in greater detail.