HC Deb 03 May 1974 vol 872 cc248-9W
43. Mr. John Moore

asked the Chancellor of the Exchequer if he will give an estimate of the annual revenue produced by value added tax on charities.

Mr. Dell

No such estimate is available.

Mr. John Moore

asked the Chancellor of the Exchequer what are the problems of administration to which he referred in his Written Answer of 4th April which prevent the tax zero-rate of charities.

Mr. Joel Barnett

The interpretation of legal provisions, the determination of new borderlines, etc., and, for many charities, the keeping of records and the making of returns by voluntary workers consequent on registration.

Mr. Neubert

asked the Chancellor of the Exchequer if he will exempt private persons voluntarily giving support to the social services by provision of transport from the payment of value added tax on petrol purchased for these purposes.

Mr. Dell

No.