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Purchase Tax (D Levels)

Volume 498: debated on Tuesday 1 April 1952

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asked the Chancellor of the Exchequer what means were adopted in deciding the level of the D line in connection with the recent alteration in Purchase Tax.

As recommended by the Douglas Committee the D's were fixed at such levels as would ensure as far as possible that half the goods in each category would be free of tax. The main sources of information were the inquiries into the pattern of expenditure conducted by the Social Survey in the spring and autumn of last year.