HC Deb 25 November 1974 vol 882 c62W
Mr. Skeet

asked the Chancellor of the Exchequer if he will consider proposing exempting those who drive invalid cars from the 25 per cent. value added tax on petrol.

Dr. Gilbert

I would refer the hon. Member to the announcement on the petrol allowance made by my right hon. Friend the Secretary of State for Social Services during the debate on the Social Security Benefits Bill on 21st November. —[Vol. 881, c. 1555.]

Mr. Edge

asked the Chancellor of the Exchequer if he will exempt independently-operated student hostels from VAT.

Dr. Gilbert

The provision of accommodation, but not catering, in a nonprofit-making student hostel is accepted as exempt from VAT provided that all the residents in the hostel are university students, or that a similar degree of selectivity in the choice of residents exists, that a degree of control over the students is exercised by the organisers of the hall; that there is emphasis on the living of a corporate existence while in residence; and that students who reside in the hall normally do so for a period longer than a university term.