HC Deb 04 March 1976 vol 906 cc1516-7
10. Mr. Michael Marshall

asked the Chancellor of the Exchequer what is the rate of VAT charged on paraffin lamps.

Mr. Denzil Davies

Eight per cent.

Mr. Marshall

Is the Minister aware that that contrasts with the 25 per cent. charged for navigation lights? Is he aware that the present Government's policy is, therefore, to encourage the boating industry to supply paraffin lamps in the rigging of small boats, at imminent danger to both those who sail and those who have to look upon this appalling spectacle of Government mismanagement?

Mr. Davies

For paraffin lamps which are used as navigation lights but which are not specifically designed for that purpose, being merely paraffin lamps used as navigation lights, the rate is 8 per cent. I accept that there are specially designed paraffin lamps which have to be fixed to boats and which become part of boats and for which the rate is 25 per cent.

18. Mr. Ashley

asked the Chancellor of the Exchequer what recent representations he has received about VAT and disabled people.

4. Mr. Carter-Jones

asked the Chancellor of the Exchequer what representations he has received concerning relief from VAT on specialised equipment for disabled people.

Mr. Denzil Davies

We have received a number of representations seeking various reliefs additional to the substantial reliefs already in operation.

Mr. Ashley

Is my hon. Friend also aware that a deputation met representatives of the Treasury recently and asked for special concessions in the Budget for disabled people because there is great concern about the imposition of VAT on items affecting them? Will my right hon. Friend give more sympathetic consideration to that request.

Mr. Davies

As my hon. Friend knows, a deputation from the all-party group met the Financial Secretary on Tuesday. Of course, the representations made will be conveyed to my right hon. Friend.

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