§ Mr. Moonmanasked the Chancellor of the Exchequer if he will publish in the Official Report details of value added tax revenues from theatres, showing the sum as a percentage of total revenues for the past two years.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 2nd February 1977; Vol. 925, c. 188], gave the following information:
As recorded in table 47 on page 105 of the report of the Commissioners of Her Majesty's Customs and Excise for the year ended 31st March 1975, and table 49 on page 101 of the report for the year ended 31st March 1976, copies of which are in the Library of the House, the net tax payable in 1974–75 and 1975–76 by registered persons classified as theatres, music halls, etc, radio and TV services—excluding relay services—film and recording studios, was £9.0 million and £9.5 316W million respectively. In each case this represented about 0.3 per cent. of VAT revenue. These amounts are the difference between VAT charged by these persons on their outputs, including the sale of tickets, and VAT charged on their inputs by domestic suppliers. It is not possible to subdivide this group of registered persons to obtain figures for theatres alone but it is estimated that VAT charged on the sale of tickets for theatres, concerns and other live performances is about £5 million a year.