§ Mr. Iain Millsasked the Chancellor of the Exchequer if he is satisfied that the value added tax regulations do not discriminate between yacht builders who export boats that are sailed abroad compared with boats that are exported as freight or towed abroad.
§ Mr. Peter ReesYes. But if my hon. Friend has a particular case in mind perhaps he will write to me giving the details.
§ Mr. Brightasked the Chancellor of the Exchequer whether drinks and refreshments in sports clubhouses are being exempted from value added tax; and if he will make a statement.
§ Mr. Peter ReesNo. All sports clubs that are registered for VAT are required to charge and account for VAT at the standard rate on their supplies of drinks and catering, as is any other registered person.