§ Lord O'Hagan
asked Her Majesty's Government:
How many citizens of other member states of the EEC have been required to pay VAT when importing furniture into the United Kingdom after they have married a British citizen;
Whether it is correct that the British VAT authorities require a marriage certificate to be produced if a British citizen and his or her spouse from another member state of the EEC bring furniture into this country and require the VAT to be refunded; and
Whether they approve of the EEC regulation which requires the payment of VAT on furniture when moved from one member state to another if the parties to which it belongs have recently been married (and in no other circumstances).
§ Lord Brabazon of Tara
The EEC legislation in question, far from imposing VAT, gives relief from tax on goods imported on the occasion of marriage and consequent transfer of residence. In all cases where this relief is claimed there is a legal requirement to produce evidence of marriage.