HC Deb 30 April 1976 vol 910 cc201-2W
Mr. Michael Marshall

asked the Chancellor of the Exchequer what is his estimate of the receipts from VAT on cesspit sewage disposal in the forthcoming financial year.

Mr. Robert Sheldon

The information is:

spirits shown separately for each of the years 1911–12, 1931–32, 1961–62, 1971–72 and for 1974–75.

Mr. Robert Sheldon

The information is:

Mr. Robert Sheldon

I regret this information is not available. The amount of revenue is likely to be small.

Mr. Cormack

asked the Chancellor of the Exchequer what is his estimate of the total VAT receipts during the last financial year from (a) the sale of antiques and works of art and (b) the sale of the works of living artists.

Mr. Robert Sheldon

I am afraid the information is not available, but net receipts of VAT paid by antique dealers, secondhand furniture shops, picture framers and coin and stamp dealers, who are classified together for VAT, were about £4 million, and by artists, sculptors, designers, writers, free-lance journalists and composers was also about £4 million.