HC Deb 18 December 1980 vol 996 c285W
Dr. Edmund Marshall

asked the Chancellor of the Exchequer when a full reply will be sent to the letter from the hon. Member for Goole, dated 21 October, and addressed to the Minister of State, the hon. and learned Member for Dover and Deal (Mr. Rees), about the imposition of value added tax on entrance money payable in certain sports.

Mr. Peter Rees

I very much regret that the hon. Member has not yet had a reply to his letter of 21 October about VAT and competition entry fees. The delay has been caused as the issue has been receiving close attention in the light of the many representations that have been received. For the outcome of that consideration, I refer the hon. Member to the reply given by my right hon. and learned Friend the Chancellor of the Exchequer on 11 December to my hon. Friend the Member for Bristol, West (Mr. Waldegrave)—[Vol. 996, c. 789–91]—in which he announced that the Government had decided to restore substantially the original practice in regard to entry fees to competitions involving sport or physical recreation. I shall send the hon. Member a full reply as soon as possible.

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