Purchase Tax (Miniatures Of Decorations)

Mr. Mathew
asked the Chancellor of the Exchequer on what principles his Department imposes Purchase Tax on miniature decorations; why the incidence of the tax results in a Distinguished Service Order with bar costing more than a Distinguished Flying Cross; and if he will revise the regulations so that the higher the decoration the lower the rate of tax.

Mr. MacDermot
Miniatures of decorations awarded by the Sovereign are exempt from Purchase Tax.