HC Deb 15 November 1977 vol 939 cc191-2W
Mr. Clegg

asked the Chancellor of the Exchequer (1) how much value-added tax has been charged on money-raising efforts for the Silver Jubilee Appeal Fund;

(2) if he will make a statement on the imposition of VAT on money-raising efforts for the Silver Jubilee Fund and other charities.

Mr. Robert Sheldon

At an early stage before the Silver Jubilee Appeal was launched officials of the appeal discussed with Customs and Excise Headquarters the VAT position in connection with fund-raising events and thus were able to give necessary advise about the tax to the appeal's supporters. The appeals' officials have expressed appreciation of the help given by Customs. Although a reliable estimate is not avail- able, few difficulties have come to official notice, and it seems very likely that much of the fund raising was in the hands of persons or bodies whose activities did not attract VAT registration. However, when a charity or other voluntary body sells goods or services and exceeds the registration limits, it has long been the position that since they are in effect competing with other businesses selling similar goods or services, tax has to be paid.