§ Rev. Ian Paisleyasked the Chancellor of the Exchequer if he will amend the Customs and Excise Notice No. 701, page 72, item N.I. (H) so that hard-of-hearing citizens in Northern Ireland can have the same benefits as those in similar circumstances in other parts of the United Kingdom.
§ Mr. HigginsThe exemption from value added tax under Schedule 5,398W Group 7 Item 1(h) of the Finance Act 1972 applies to the services of any statutorily registered hearing aid dispenser who may practise in Northern Ireland as well as to those practising in the rest of the United Kingdom. However, as the Hearing Aid Council Act 1968 does not apply to Northern Ireland there is no legal machinery for registering in Northern Ireland existing retailers of hearing aids who might meet the professional standards required of dispensers in Great Britain. My right hon. Friend the Secretary of State for Northern Ireland is willing to consider any representations that the hon. Member may care to make about the need for this legislation in Northern Ireland.
§ Mr. Palmerasked the Chancellor of the Exchequer what is the revenue from value added tax up to the latest available month, and the revenue for the most recent comparable earlier period from purchase tax and selective employment tax.
§ Mr. HigginsProvisional net receipts of value added tax in the half-year ended 30th September were £18 million. In the same period in 1972, receipts of purchase tax were £659 million and net receipts of selective employment tax from the private sector and public corporations were estimated to be £112 million. Comparison of these two sets of figures is meaningless.