Articles of Clerkship (Stamp Duty)

Oral Answers to Questions — National Finance – in the House of Commons am 12:00 am ar 5 Awst 1947.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Mr Anthony Marlowe Mr Anthony Marlowe , Brighton 12:00, 5 Awst 1947

asked the Chancellor of the Exchequer whether he is aware that a number of ex-Service men have paid Stamp Duty on articles of clerkship out of their gratuities; whether, in view of the decision to remit this duty, he will refund the amount so paid by ex-Service men between VE-Day and the date of the remission of the duty; and what would be the cost of this concession to the Treasury.

Photo of Mr Hugh Dalton Mr Hugh Dalton , Bishop Auckland

The Finance Act authorises a refund where the duty became payable on or after 6th April last and there is no power to go beyond this. Figures are not available to show the cost of the concession suggested by the hon. and learned Member.

Photo of Mr Anthony Marlowe Mr Anthony Marlowe , Brighton

As the cost would obviously be very small, does not the right hon. Gentleman think it would be a gracious act to take power to make the refund?

Photo of Mr Hugh Dalton Mr Hugh Dalton , Bishop Auckland

We had long discussions—I forget whether the hon. and learned Member took part, but perhaps he did—on this matter when the Finance Bill was going through its final stages, and I did date back the allowance. The original proposal was to make it date from the passage of the Finance Bill. I dated it back, in response to requests from different parts of the Committee, to the Budget date. We went into it very fully. The Finance Act is now law and I cannot change it.

Photo of Mr Samuel Silverman Mr Samuel Silverman , Nelson and Colne

Does not my right hon. Friend recall that when we had the discussions on the matter on the Finance Bill, the suggestion was apparently made in some parts of the House that the Minister of Labour might consider whether the point involved could not best be covered by his Department? Has my right hon. Friend had any consultations with his right hon. Friend on that point?

Photo of Mr Hugh Dalton Mr Hugh Dalton , Bishop Auckland

I remember the suggestion being made, and we can certainly look into it. I cannot say more.