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Oral Answers to Questions — Purchase Tax (Heating Appliances)

– in the House of Commons at 12:00 am on 12 August 1947.

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Photo of Sir Gifford Fox Sir Gifford Fox , Henley 12:00, 12 August 1947

asked the Chancellor of the exchequer what steps he is taking to prevent the evasion of the Purchase Tax on gas and electric heating appliances by the purchase and assembly of the component parts in the workshop of local authorities or private firms.

Photo of Mr Hugh Dalton Mr Hugh Dalton , Bishop Auckland

It would not be in the public interest to disclose the steps which are being taken.

Photo of Sir Gifford Fox Sir Gifford Fox , Henley

Is the Chancellor aware that at the Carron Works, Falkirk, advice was given to local authorities upon how to avoid this tax by purchasing the component parts and then assembling them in their own workshops? Is he aware that this advice was given, or is reported to have been given, by the Joint Parliamentary Secretary to the Ministry of Supply—the hon. Member for St. Rollox (Mr. Leonard)?

Photo of Mr Hugh Dalton Mr Hugh Dalton , Bishop Auckland

No, Sir, I am not aware of that. Perhaps the hon. and gallant Gentleman will let me have particulars and I will, of course, look into it. Nobody must take advantage of a tax of this kind and seek to evade it by improper procedure. I shall be very glad to look into the matter.

Chancellor of the Exchequer

The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.

The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.

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Chancellor

The Chancellor - also known as "Chancellor of the Exchequer" is responsible as a Minister for the treasury, and for the country's economy. For Example, the Chancellor set taxes and tax rates. The Chancellor is the only MP allowed to drink Alcohol in the House of Commons; s/he is permitted an alcoholic drink while delivering the budget.