§ Mr. Colvin
asked the Chancellor of the Exchequer if he will publish a table showing the rate of tax and the volume of revenue raised annually on cinema tickets for the last 10 years for which figures are available.
§ Mr. Bruce-Gardyne
The rates of VAT since its introduction on 1 April 1973 are published in the table on page 37 of the report of the Commissioners of Her Majesty's Customs and Excise for the year ended 31 March 1980. There is a copy in the Library of the House.
Traders registered for VAT are not required to make returns of the VAT charged on particular goods and services but only on the total of all their supplies. However, from other sources, it is estimated that the VAT charged on cinema admissions was as follows:
£ million 1973–74 5 1974–75 6 1975–76 6 1976–77 6 1977–78 7 1978–79 9 1979–80 13 1980–81 19