§ Mr. Fauldsasked the Chancellor of the Exchequer whether he will specify the reasons for rejecting the advice of the Standing Commission on Museums and Galleries in favour of zero rating for value added tax purposes acquisitions by public museums in this country.
§ Mr. HigginsIt would have distorted and complicated the structure of the tax.
§ Mr. Bryant Godman Irvineasked the Chancellor of the Exchequer what period normally elapses between the filing of a claim by a registered farmer for the repayment of value added tax and its receipt.
§ Mr. HigginsThe period that elapses between the receipt of a satisfactory claim from a registered farmer for repayment of VAT and its payment is normally about a fortnight.
§ Mr. David Steelasked the Chancellor of the Exchequer whether he will consider zero rating value added tax on hearing aids, their spare parts and all related maintenance charges.
§ Mr. HigginsNo. The supply of services, and, in connection with it, the supply of goods, is exempt from VAT if made by a person on the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under Section 2 of the Hearing Aid Council Act 1968.