HC Deb 13 March 1973 vol 852 c343W
Mr. Knox

asked the Chancellor of the Exchequer what is his estimate of the cost of collecting value added tax in the year 1973–74.

Mr. Higgins

No accurate estimate can be made of the separate costs of collecting value added tax and other Customs and Excise duties.

Mr. Faulds

asked the Chancellor of the Exchequer whether he will propose the zero rating for the purpose of value added tax of national municipal and university museums.

£ million
Customs and Excise revenue duties*
Financial year Customs Excise Motor vehicle duties
1967–68 2,147.8 692.7 288.3
1968–69 2,377.0 740.4 415.1
1969–70 2,616.0 827.6 414.3
1970–71 2,729.3 880.5 443.4
1971–72 2,789.8 944.5 460.1
1972–73 (Provisional out-turn) 3,976† 480
*The receipts of customs duties relate to hydrocarbon oil, spirits, beer, wine, tobacco, matches and mechanical lighters. The receipts of excise duties relate to home produced spirits, beer, British wine, matches and mechanical lighters, betting and gaming, and minor excise licences. Purchase tax is not included.
† Estimated provisional receipts of customs and excise duties for 1972–73 cannot as yet be allocated between customs and excise.