§ Mrs. Doris Fisherasked the Chancellor of the Exchequer if he will list in the OFFICIAL REPORT the services which are provided by local authorities on which VAT is payable.
§ Mr. HigginsThis information is contained in Customs and Excise Notice No. 749. I am sending a copy to the hon. Member.
§ Mr. Wintertonasked the Chancellor of the Exchequer whether contract catering to schools will be subject to VAT in whole or in part.
§ Mr. HigginsThe supply of services to a school by a contract caterer will be subject to the standard rate of VAT but supplies of meals to pupils by or on behalf of a school will not be subject to VAT.
§ Mr. Maginnisasked the Chancellor of the Exchequer if he will abolish VAT on toothbrushes.
§ Mr. HigginsNo.