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Purchase Tax (Football Pools)

Volume 440: debated on Thursday 17 July 1947

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asked the Chancellor of the Exchequer at what period during the 1946–47 football pool season he decided that football pool promoters were liable to Purchase Tax payments for coupons sold to the public; what was the total amount claimed and paid; and what action he took to prevent patrons of these pools paying such Purchase Tax twice by the action of the pools in deducting the amounts of Purchase Tax so claimed from weekly revenues received, following his decision that coupon sales were liable to Purchase Tax.

Last winter it was found that some football pools were not paying Purchase Tax on coupons printed on their own paper and they were informed of their liability. No separate figures are available of the amount of the tax on such coupons. The liability to tax is on the pools; how they recover that and other expenses from their patrons is no concern of the Revenue.