HC Deb 26 April 1972 vol 835 c320W
Mr. Deakins

asked the Chancellor of the Exchequer what his estimate is of the amount of revenue accruing on the basis that entrance fees to Association Football matches are subject to value-added tax.

Mr. Higgins

The net revenue, assuming a VAT rate of 10 per cent. would be of the order of £2 million per annum.