asked the Chancellor of the Exchequer whether he is aware that many of the big department stores in the West End of London make it a custom to accept payment for goods for the value of £2 and over and issue a receipt without putting a 2d. stamp on same; and will he take the necessary steps to compel such department stores to comply with the statutory Regulations?
The attention of the Commissioners of Inland Revenue is constantly being called to cases where receipts which ought to have been stamped have been given without a stamp, and suitable action is taken by them in each case. The document commonly given in the larger shops when goods are sold and paid for over the counter is a form of voucher which does not constitute a receipt for the purposes of the Stamp Act, being more in the nature of an accounting convenience to the shop, and which, consequently, is not liable to duty. I would, however, remind the hon. and gallant Member that a stamped receipt must be given to any customer who asks for it if the amount of the payment is £2 or more.
Is the right hon. Gentleman aware that I myself purchased goods to the extent of £16, paid my account at the cashier's desk and demanded a stamp to be put on the receipt, and was informed that if I wanted a stamp on the receipt I should have to take it to the secretary's office and get it stamped there?
Will the right hon. Gentleman make inquiries and see that people who require stamps on their receipts are treated in big department stores in the same way as they are treated in the small shops.