HC Deb 16 November 1971 vol 826 cc81-2W
47. Mr. Grimond

asked the Chancellor of the Exchequer if he will give an undertaking that value-added tax will not be levied on transport costs.

Mr. Higgins

Decisions have not yet been taken on the coverage of value-added tax.

Mr. David Stoddart

asked the Chancellor of the Exchequer (1) if he will undertake that value-aded tax will not be levied on books, periodicals and newspapers;

(2) if he will undertake that value-added tax will not be levied on public transport fares including taxi or private hire fares;

(3) if he will undertake that value-added tax will not be levied on goods produced in special development areas;

(4) if he will undertake that value-added tax will not be levied on food packaging materials;

(5) if he will undertake that value-added tax will not be levied on children's clothing and footwear;

(6) if he will undertake that value-added tax will not be levied on gas and elecricity consumed, or on any other fuel used for domestic or industrial purposes;

(7) if he will undertake that value-added tax will not be levied on pet foods;

(8) if he will undertake that value-added tax will not be levied on food for human consumption;

(9) if he will undertake that value-added tax will not be levied on houses or house building materials.

Mr. Higgins

As my right hon. Friend said in his Budget speech, food will be relieved of the tax except perhaps those few items already subject to purchase tax, and also newspapers, periodicals and books. My right hon. Friend is not yet ready to announce further details about coverage.

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