§ Mr. Penhaligonasked the Chancellor of the Exchequer if he will indicate for the most recent year for which figures are available the value added tax collected by the offices in Truro, Penzance and Launceston.
§ Mr. HayhoeVAT is collected centrally, and receipts are not broken down by the locations of the businesses accounting for the tax. I regret that the information would not be available without disproportionate cost.
§ Mr. Pawseyasked the Chancellor of the Exchequer if any current or pending EC regulations require the application of value added tax to non-domestic and civil engineering works.
§ Mr. HayhoeUnder the EC sixth VAT directive, there is no specific relief for non-domestic construction or civil engineering work, but the United Kingdom Government take the view that zero rating is permissible as a transitional derogation under article 28.2. This view has been disputed by the Commission.
§ Mr. Heathcoat-Amoryasked the Chancellor of the Exchequer what representations Her Majesty's Government have received from the European Commission concerning the compatibility with the sixth value added tax directive of the exemption of certain goods and services from value added tax; and if he will make a statement.
§ Mr. HayhoeI refer my hon. Friend to my answer on 14 March, at column 257, to my hon. Friend the Member for Luton, South (Mr. Bright).