§ Mr. Fauldsasked the Chancellor of the Exchequer if he will institute a review of the case advocated by bodies and persons in favour of the zero rating under value added tax of acquisitions for the collections of public museums and galleries in this country.
§ Dr. GilbertI have noted my hon. Friend's suggestion.
§ Mr. Fauldsasked the Chancellor of the Exchequer if he will institute a review of the case advocated by bodies and persons in favour of the zero rating under valued added tax of the works of living artists.
§ Dr. GilbertI shall continue to keep the coverage of value added tax under review and I have noted my hon. Friend's suggestion.
§ Mr. John E. M. Mooreasked the Chancellor of the Exchequer if he will list the difficulties, apart from the problem of defining a genuine charity, that prevented him in his Budget Statement from introducing value added tax zero rating for charities.
§ Dr. GilbertCharities have never had general relief from Customs and Excise duties or purchase tax and departure from this long-established principle must involve a number of difficulties. These include questions of equity between charities and other worthy claimants, such as lower-paid individuals, and also problems of administration.
§ Mr. Martenasked the Chancellor of the Exchequer if he will give an assurance that VAT will not be imposed on books, periodicals and newspapers.
§ Dr. GilbertMy right hon. Friend has no plans to impose VAT on books, periodicals and newspapers.