HC Deb 08 December 1982 vol 33 c495W
Mr. Bob Dunn

asked the Chancellor of the Exchequer if he will take steps to ensure that secondhand furniture dealers are treated in the same way as secondhand car dealers for value added tax purposes.

Mr. Bruce-Gardyne

Schemes similar to that operated by secondhand car dealers have been introduced for particular classes of goods, for example, antiques and firearms.

Candidates for relief must be able to satisfy two criteria: a demonstrable distortion of trade due to the application of VAT, and a scheme that is capable of being effectively and economically controlled by Customs and Excise. I have received no evidence that meets these requirements from the secondhand furniture trade.