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Purchase Tax

Volume 463: debated on Tuesday 29 March 1949

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asked the Chancellor of the Exchequer if he will take alleviating action to allow mixtures of substances scheduled under Head II or Head III of the Purchase Tax (No. 5) Order, 1948, and substances which are the subject of monographs in the British Pharmacopoeia and the British Pharmaceutical Codex to be sold free of Purchase Tax.

The Purchase Tax (No. 5) Order, 1948, covers substances of a character rather different from the others mentioned. It is, therefore, difficult to see where acceptance of this proposal would lead us. Perhaps the hon. Member would let me have particulars of the mixtures he has in mind, and say what they are used for.


asked the Chancellor of the Exchequer why aluminium hydroxide has been exempted from Purchase Tax under Purchase Tax (No. 5) Order, 1948, and can be sold free of such tax even under a brand name and when made up for oral administration, whilst other antacids, equally approved by medical opinion, such as magnesium trisilicate and magnesium hydroxide, are subject to Purchase Tax when sold under such conditions; and what is the machinery by which anomalies of this kind can be reconsidered.

The trade organisation most concerned has already been informed that magnesium trisilicate and magnesium hydroxide will be considered when the next Treasury Order exempting medicines is being prepared.


asked the Chancellor of the Exchequer if he is aware that food-shops in Salford and other towns are compelled to have a sufficient supply of hot water available under Section 13 of the Food and Drugs Act, 1938; and if he will therefore remove the Purchase Tax from the geysers required to provide hot water.

Would the right hon. and learned Gentleman at least allow suitable exemption where hot water heaters have been properly modified?

The hon. Member will still not expect me to anticipate my Budget Statement.