§ Mr. Speedasked the Chancellor of the Exchequer if he will list the statutory motor vehicle driving tests which are subject to value added tax.
§ Mr. Hayhoe[pursuant to his reply, 19 March 1984, c. 319]: Part 1 of the motor cycle driving test may be carried out by authorised commercial organisations who also offer training and Customs and Excise has ruled that the fee for the test is chargeable with VAT, and a common implementation date for the application of this ruling to commercial bodies and the Department of Transport will be announced. Detailed advice will be issued by Customs and Excise and the Department of Transport later this month. No other statutory motor vehicle tests are subject to VAT.