HC Deb 30 July 1984 vol 65 cc52-3W
Mr. Wainwright

asked the Chancellor of the Exchequer if he will estimate the annual revenue from value added tax on live performances.

Mr. Hayhoe

There are problems in defining "live performances", but it is estimated that the revenue from VAT charged on admissions to theatres, concerts and similar live entertainment was of the order of £35 million in 1983–84.