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Purchase Tax

Volume 466: debated on Thursday 7 July 1949

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asked the Chancellor of the Exchequer what articles in connection with school building and school equipment are subject to Purchase Tax; and if he will estimate the total annual value of the Purchase Tax involved.

Building materials are not subject to Purchase Tax, and there is no specific charge of tax on school equipment. I fear I cannot give a list of taxable articles which may be used in schools, nor estimate the amount involved.