HC Deb 19 November 1987 vol 122 cc643-5W
Mr. Tony Lloyd

To ask the Chancellor of the Exchequer what representation he has received regarding the maintenance of zero rating of value added tax on food, books, periodicals and children's clothes.

Mr. Lilley

My right hon. Friend the Chancellor has received a number of representations in favour of maintaining zero rating of VAT on food, books, periodicals and young children's clothing.

Mr. Canavan

To ask the Chancellor of the Exchequer how many representations he has received against the extension of value added tax to goods which are at present exempt.

Mr. Lilley

My right hon. Friend has received a few representations principally in connection with the European Court of Justice proceedings against the United Kingdom's VAT exemption for spectacles.

Mr. Darling

To ask the Chancellor of the Exchequer if he has any proposals to extend the scope of value added tax; and if he will make a statement.

Mr. Lilley

[holding answer 17 November 1987]: Decisions on changes in value added tax are a matter for my right hon. Friend the Chancellor's Budget judgment.

Mr. Beith

To ask the Chancellor of the Exchequer what percentage of the revenue raised by Customs and Excise has been accounted for by value added tax in each year since 1984–85.

Mr. Lilley

[holding answer 18 November 1987]: The information is as follows:

VAT as a percentage of total Customs and Excise revenue
Year Percentage
1984–85 52.2
1985–86 51.7
1986–87 52.0

Mr. Beith

To ask the Chancellor of the Exchequer what percentage of total central Government tax revenue has been accounted for by value added tax in each year since 1984–85.

Mr. Lilley

[holding answer 18 November 1987]: Following is the information :

VAT as a percentage of total central Government taxes, royalties and national insurance contributions1
Year Percentage
1984–85 15.2
1985–86 16.1
1986–87 16.6
1Both numerator and denominator are on an accruals basis.

Mr. Beith

To ask the Chancellor of the Exchequer what has been the total net yield from value added tax in each year since 1984–85.

Mr. Lilley

[holding answer 18 November 1987]: The information is as follows :

Year Net receipts (£ million)
1984–85 18,535.3
1985–86 19,331.4
1986–87 21,422.8

Mr. Beith

To ask the Chancellor of the Exchequer what has been the total net yield from value added tax on cinema admissions in the United Kingdom in each year since 1984–85.

Mr. Lilley

[holding answer 18 November 1987]: Businesses registered for value added tax are not required to make returns of the tax charged on particular supplies of goods and services, and information of this kind is therefore not directly available. The figures are based on estimates of consumers' expenditure.

Year Net VAT yield (£ million)
1984–85 14
1985–86 17
1986–87 19

Mr. Beith

To ask the Chancellor of the Exchequer what value added tax was due, deductible and payable or repayable in each financial year for which figures are available since 1984–85 in the United Kingdom on(a) museums and galleries, (b) public libraries, (c) cinemas, (d) artists, (e) authors, (f) theatres and music halls, (g) radio and television services, (h) films, (i) recording studios, and (j) all the above combined.

Mr. Lilley

[holding answer 18 November 1987]: I regret that information is not available at this level of detail. Figures based on the most detailed information available are as follows:

Year Tax due (£ million) Tax deductible (£ million) Net payable (£ million)
(i) Public museums, libraries and galleries
1984–85 3.9 4.3 1—0.4
1985–86 5.2 6.0 1—0.8
1986–87 5.8 7.2 1 —1.4
(ii) Cinemas
1984–85 9.9 7.4 2.5
1985–86 11.3 7.6 3.7
1986–87 11. 8. 3.
(iii)Artists, sculptors, designers, authors, journalists (freelance) and composers
1984–85 85.1 38.3 46.8
1985–86 110.5 52.0 58.5
1986–87 142.4 67.9 74.5
(iv) Theatres, music halls etc.; radio and television services (excluding relay services), film and recording studios etc.
1984–85 309.4 249.1 60.8
1985–86 362.3 307.0 65.3
1986–87 412.8 328.0 84.8
(v) Total of (i) to (iv) above
1984–85 408.3 299.1 109.2
1985–86 489.3 372.6 116.7
1986–87 572.2 411.1 161.1
1 Tax repayable.

Notes:

1. The figures only reflect details of the VAT returns rendered by those registered persons for whom the particular activity is their principal business.

2. As a result of a change in November 1984 in the procedure for accounting for VAT on imports the tax due figures may slightly understate the full tax liability.

Mr. Beith

To ask the Chancellor of the Exchequer what has been the total net yield from value added tax on admissions to theatres, concerts and similar live entertainment in the United Kingdom in each year since 1984–85.

Mr. Lilley

[holding answer 18 November 1987]:| Businesses registered for value added tax are not required to make returns of the tax charged on particular supplies of goods and services, and information of this kind is therefore not directly available. The figures are based on estimates of consumers' expenditure.

Year Net VAT yield (£ million)
1984–85 35
1985–86 40
1986–87 50