Value Added Tax

HC Deb 24 July 1973 vol 860 cc509-11W

Mr. Normanton

asked the Chancellor of the Exchequer what was the number of persons or firms, trading as dealers in antiques, who registered as such for purposes of value added tax as at 1st April 1973.

Mr. Higgins

This information is not available.

Mrs. Lena Jeger

asked the Chancellor of the Exchequer what regulations relate to the value added tax payable on a bunch of flowers and on a bouquet, respectively; and what definition is used in deciding the difference between a bunch and a bouquet.

Mr. Higgins

VAT is chargeable on both a bunch of flowers and a bouquet at the standard rate of 10 per cent. There is no need, for VAT purposes, to define the two terms and there are no specific regulations on the subject.

Mrs. Lena Jeger

asked the Chancellor of the Exchequer what representations he has received about the effect of value added tax charges on hostels for overseas students; and what consideration he has given to continuing these charges.

Mr. Higgins

My right hon. Friend has received representations on this subject from individual Members, various student hostels and organisations, and from the United Kingdom Council for Overseas Student Affairs. Appeals to the Value Added Tax Tribunal, under Section 40 of the Finance Act 1972, from hostels for overseas students have been made about the treatment under VAT of the catering and accommodation they supply, and in the circumstances it would not be appropriate for me to comment further.

Mrs. Lena Jeger

asked the Chancellor of the Exchequer what revenue he expects from the imposition of value added tax on surgical appliances, wheelchairs, hearing aids and other aids for the disabled; and what consideration he has now given to discontinuing these charges.

Mr. Higgins

No separate estimate has been made of revenue from this sector of the tax: most such aids and appliances will be relieved on a very wide scale by reference to their source of supply and will be either exempt or outside the scope of the tax.

Mr. Faulds

asked the Chancellor of the Exchequer how many museums in the United Kingdom he estimates are not registered as taxable persons for the purposes of value added tax and so are unable, under the standard scheme or otherwise, to reclaim tax paid on acquisitions.

Mr. Higgins

No such estimate has been made.