§ Mr. Lawsonasked the Chancellor of the Exchequer if VAT is chargeable on the charge levied for having a particular registration mark transferred from one vehicle to another; and whether it will be so chargeable, assuming the passage of Clause 10 of the Finance Bill.
§ Mr. Robert SheldonThe current charges are considerations for supplies of services by the Department of the Environment or by local authorities acting on its behalf, and are taxable for the purpose of VAT. This position will need to be reviewed in the light of Regulalations made following the passage of Clause 10.
§ Mr. Bagierasked the Chancellor of the Exchequer what is the total value of value added tax claimed by companies in respect of (a) motor car purchases, (b) motor car services purchases and (c) petrol and oil purchased from retail filling stations in each of the years 1970–71 to 1974–75.
§ Mr. Robert SheldonI would refer my hon. Friend to the reply given to my hon. Friend the Member for Edinburgh, Central (Mr. Cook) on 29th March 1976.