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Old 27th Jul 2009, 12:18 am   #1
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Default Purchase Tax on radio valves

Hi all, whilst sorting through some literature I came across this old Brimar valve booklet. On the last page is a price list (see attachment), dated 1/3/61.
Maybe some of our older members can help me out here, why were some valves P.T. exempt? For example 5R4G rectifier exempt, 5U4G not exempt. The only reasoning I can come up with is that the P.T. exempt valves all seem to be Industrial types rather than Commercial.
I look forward to your replies.
Regards, Rob.
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Old 27th Jul 2009, 6:11 am   #2
Alan Stepney
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Default Re: Purchase Tax on radio valves

That was precisely the reason.
Purchase Tax only applied to valves that were (generally) for consumer use.

Now, if you really want confusion, just check the rates at which PT was applied at different times.
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Old 27th Jul 2009, 9:57 am   #3
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Default Re: Purchase Tax on radio valves

This bizarre logic was continued into the VAT era of course.

Perhaps some people will remember the days of the dual VAT rates where some parts had the higher rate VAT because they were deemed to be for use in consumer products. I remember zener diodes being classified that way (obviously ).
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Old 27th Jul 2009, 10:22 am   #4
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Default Re: Purchase Tax on radio valves

Purchase tax was applied on specific articles and was fixed - VAT was supposed to be applied according to their intended use. I worked for an electronics component retailer at the time and we were supposed to ask what use each component was for and charge the appropriate rate of tax accordingly!
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Old 27th Jul 2009, 4:50 pm   #5
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Default Re: Purchase Tax on radio valves

When was the Purchase Tax collected? I assume that since it represents a fixed amount on such things as valves which had a fixed retail price, as did most manufactured items (retail price maintenance in force), the sum due was rendered direct to HM government by the manufacturer rather than passing it down through the supply chain as with VAT today. Can someone enlighten me?

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Old 30th Jul 2009, 6:47 pm   #6
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Default Re: Purchase Tax on radio valves

It was paid by the manufacturer direct to the government. The rates varied enormously from around 33% to the crazy 66% [on the trade price] that applied in the very early
50's. J.
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