HC Deb 26 March 1973 vol 853 c252W
Mrs. Doris Fisher

asked 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. Higgins

This information is contained in Customs and Excise Notice No. 749. I am sending a copy to the hon. Member.

Mr. Winterton

asked the Chancellor of the Exchequer whether contract catering to schools will be subject to VAT in whole or in part.

Mr. Higgins

The 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. Maginnis

asked the Chancellor of the Exchequer if he will abolish VAT on toothbrushes.

Mr. Higgins

No.