Oral Answers to Questions — National Finance – in the House of Commons at on 26 January 1943.
Mr. De la Bère:
asked the Chancellor of the Exchequer whether, in connection with the imposition of the Purchase Tax, he will give favourable consideration to the granting of some concessions to small shopkeepers and other traders who may have such articles as calendars and similar seasonable goods left over which become unsaleable, and on which Purchase Tax has been paid; and whether he will take into consideration losses in connection with breakages and transport of goods, on which Purchase Tax has been paid, and which is not now recoverable by the trader?
No, Sir. These are ordinary trading risks which exist whether the goods carry Purchase Tax or not.
I am afraid this does not arise out of the Question, which concerns the Purchase Tax.
Is it not most unfair that these small traders should not only be driven out of business, but have to bear this additional liability of the Purchase Tax? The right hon. Gentleman gets them both ways. Surely, some concession ought to be given to them.
Not in this particular case.