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Purchase Tax (Farming Implements)

Volume 391: debated on Tuesday 13 July 1943

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asked the Chancellor of the Exchequer whether, in his next Budget, he will consider waiving the Purchase Tax on farming implements which are sanctioned as vitally necessary by the county war agricultural committees?

Farming implements are not subject to Purchase Tax as such. If my hon. and gallant Friend is aware of any case in which Purchase Tax has been charged on vitally necessary farming implements perhaps he would let me have particulars.