§ Mr. Adleyasked the Chancellor of the Exchequer what rate of VAT is chargeable on a length of rope useable as a washing line; and what is the rate applicable to a similar length of rope useable on a safety harness of a boat.
§ Mr. Denzil Davis8 per cent. in both cases.
§ Mr. Adleyasked the Chancellor of the Exchequer what is the rate of VAT on wood shavings used in hen houses; and what is the rate on wood shavings purchased as fuel.
§ Mr. Denzil DaviesWood shavings are normally subject to VAT at the standard rate of 8 per cent.; but if they were packaged and held out for sale solely as fuel they would benefit from the zero-rating applicable to fuel.