HC Deb 09 June 1972 vol 838 cc172-3W
Mr. Rose

asked the Chancellor of the Exchequer whether he will list categories of persons exempted from the payment of value added tax by reason of age or infirmity.

Mr. Higgins

Apart from the exemption for small traders, exemption from value added tax is related to supplies of particular goods or services not categories of person. However, old or infirm persons should benefit from various proposals under Schedule 4 and Schedule 5 of the Finance Bill. Welfare services provided by local authorities and other bodies, such as home-helps and "meals-on-wheels", would be outside the scope of the tax and, in effect, exempt.

Mr. Dormand

asked the Chancellor of the Exchequer whether he is now in a position to state the number of persons expected to be employed at the value added tax centre at Southend; and if he will make a statement.

Mr. Higgins

It is not yet possible to give an exact figure but the present estimate is of the order of 1,200. This will include some staff now employed at Southend on purchase tax work.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will meet a deputation of Members of Parliament together with representatives from the Amateur Athletic Association, the British Boxing Board of Control, the Cricket Council, the Football Association, the National Greyhound Club, the Royal and Ancient Golf Club of St. Andrews, the Jockey Club, the Auto-Cycle Union, the Racecourse Association, the Speedway Control Board, the Royal Automobile Club, the Rugby Football League, the Rugby Football Union, the British Show Jumping Association, the Amateur Swimming Association and the Lawn Tennis Association, to discuss value added tax on sport.

Mr. Higgins

The Government's proposals for the application of VAT to sport set out in the Finance Bill were formulated taking full account of the representations that had been received from various bodies concerned with sport. These have already been debated in Committee but if there are any fresh points which particular bodies wish to bring to my right hon. Friend's attention he will be glad to consider them.