§ Sir Clive Bossomasked the Chancellor of the Exchequer whether fees payable to Government Departments, local authorities and other official bodies will be liable to value added tax.
§ Mr. HigginsSupplies by Government Departments, local authorities and official bodies in the course of a business will be liable to the tax in the same way as comparable supplies by traders in the private sector. Many of the charges levied by Government Departments, local authorities and official bodies do not relate to activities in the course of a business, and in those cases no tax would be chargeable, unless the Treasury makes a direction under Clause 19(2) of the Finance Bill.