Stamp Duties (Vouchers).

Oral Answers to Questions — Coal Industry – in the House of Commons on 13th December 1928.

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Photo of Mr Harry Day Mr Harry Day , Southwark Central

59.

asked the Financial Secretary to the Treasury whether, in view of the uncertainty which at present exists in the mind of the public as to the necessity of putting a two penny stamp on vouchers that are issued in acknowledgment of payment of amounts over £2, he will state the manner in which the Treasury discriminate between an ordinary receipt and a voucher given in acknowledgment of payment?

Mr. SAMUEL:

A voucher given in acknowledgment of payment is a receipt and, if given in respect of a payment of £2 or more, is required to be stamped. The vouchers which do not require to be stamped as receipts are such vouchers as are commonly given in large shops when goods are sold and paid for over the counter. These vouchers are not given in acknowledgment of payment and are more in the nature of an accounting convenience to the shop. They are in the form of invoices, merely giving particulars of the goods purchased; they are given to the customer at the time of ordering goods and do not bear any words importing the receipt of money.

Photo of Mr Harry Day Mr Harry Day , Southwark Central

Does the Treasury understand that, as long as a voucher does not have the words "received payment" on it, it is not necessary to have a stamp?

Mr. SAMUEL:

If it is not a receipt, it does not require a stamp.

Photo of Mr Harry Day Mr Harry Day , Southwark Central

Do I understand that as long as a piece of paper does not contain the words "received payment" it does not require a twopenny stamp?

Mr. SAMUEL:

If the pieces of paper do not have such words as "received payment," and are not receipts for money they do not require a stamp.