HC Deb 19 December 1975 vol 902 cc829-30W
Mr. Sims

asked the Chancellor of the Exchequer if he will reconsider the classification of the supply and maintenance of burglar alarm systems as luxury items, subject to a 25 per cent. rate of VAT.

Mr. Robert Sheldon

No. There is no question of the 25 per cent. rate of VAT being a rate of tax confined to luxury items.

Mr. Faulds

asked the Chancellor of the Exchequer whether he has received any joint representations by two or more firms of auctioneers in respect of value added tax on the newly imposed buyers' premium; and whether he will now make a statement.

Mr. Robert Sheldon

The auctioneers concerned informed Customs and Excise of their intention to introduce a buyer's premium. As regards its VAT treatment, I would refer my hon. Friend to my reply to him on 16th December.—[Vol. 902, c.561.]

Sir Nigel Fisher

asked the Chancellor of the Exchequer whether he will bring forward proposals to reduce the rate of VAT on the repair of household goods such as irons, vacuum cleaners and washing machines.

Mr. Robert Sheldon

No.