HC Deb 02 May 1974 vol 872 cc501-2W
9. Mr. Tebbit

asked the Chancellor of the Exchequer what representations he has received from manufacturers, wholesalers and retailers on possible changes in the criteria of distinction between those foods made of chocolate and biscuit which are subject to VAT and those which are not.

Mr. Joel Barnett

I have received representations from the Cake and Biscuit Alliance Limited that chocolate biscuits should not be charged with value added tax.

39. Mr. Loyden

asked the Chancellor of the Exchequer if he will consider making VAT on petrol recoverable in cases where the user is defined as being an essential user employed by local authorities.

Mr. Joel Barnett

Value added tax on petrol supplied to a local authority registered for the tax can be reclaimed subject to the normal tax rules when it is for use in a business activity. Value added tax charged to a local authority on supplies for the purpose of a non-business activity can be recovered under Section 15 of the Finance Act 1972.

Mr. MacGregor

asked the Chancellor of the Exchequer in which countries of the European Economic Community, apart from the United Kingdom, the fees charged by chiropractors are relieved from value added tax.

Dr. Gilbert

The laws of the other member States of the EEC do not always make clear the precise position of chiropractors, but according to the information available it appears that in general the supply of their services would be either exempt or outside the scope of the tax in France, Germany, Italy, Ireland and Denmark.

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