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Purchase Tax

Volume 463: debated on Tuesday 22 March 1949

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48.

asked the Chancellor of the Exchequer whether he is aware that under head IV of the Purchase Tax (No. 5) Order, 1948, vaccines have been exempted from Purchase Tax so long as they are prepared for use by injection or by application to the scarified skin of the user, but that vaccines are chargeable with Purchase Tax if intended for oral administration; and whether, in view of the fact that there is a growing body of favourable opinion towards the latter form of therapy, steps can be taken to ensure that vaccines for oral administration are placed in the same position as other vaccines so far as Purchase Tax is concerned.

The trade organisation most concerned has already been informed that vaccines for oral administration will be considered when the next Treasury Exemptions Order is being prepared.