HC Deb 20 January 1972 vol 829 cc258-9W
Mr. Skeet

asked the Chancellor of the Exchequer whether, in drafting the projected value-added tax legislation, he will consider zero rating school fees.

Mr. Higgins

My right hon. Friend is considering all aspects of the value-added tax and will bear my hon. Friend's suggestion in mind.

Mr. Skeet

asked the Chancellor of the Exchequer whether he will consider a low rating of value-added tax for advertising and purposes connected therewith.

Mr. Higgins

I have noted my hon. Friend's suggestion.