§ Mr. SpellerTo ask the Chancellor of the Duchy of Lancaster how many trading standards officers there are in the United Kingdom; how many are required to monitor compliance with the proposed voluntary code of practice on service, cover and minimum charges in restaurants and hotels amongst the 67,000 establishments concerned; and if he will make a statement.
§ Mr. ForthThe purpose of the code of practice is to provide guidance to traders to help them to avoid misleading price indications. It would be a matter for each local weights and measures authority to decide if, in respect of particular circumstances, it was necessary for them to monitor compliance with the code.
The number of trading standards officers in the United Kingdom are contained in the following tables.
Table 1 Great Britain Number of qualified trading standards officers in post with local weights and measures authorities Year ending 31 March 1987 Number England 1,207 Scotland 139 Wales 97 Total—Great Britain 1,443 Note: The figures have been collated from the annual returns of local weights and measures authorities.
Table 2 Northern Ireland Number Number of qualified trading standards officers in post (as at 13 December 1988) 20
§ Mr. SpellerTo ask the Chancellor of the Duchy of Lancaster whether restaurants and hotels which suggest a voluntary service charge are liable to value added tax and national insurance on those charges; and what provision will be made in the voluntary code of practice to be introduced under the Consumer Protection Act 1987 in respect of those items.
§ Mr. ForthRestaurants and hotels which suggest voluntary service charges are not liable for VAT on those charges. National insurance would be payable only where an employer controlled the distribution amongst staff of any voluntary service charges received.
The code of practice for traders on price indications advises that all price indications given to ordinary consumers, by whatever means, should include VAT. It further advises that suggested optional sums, in addition to the price, whether for service or any other item, should not be included in bills presented to customers. No reference is made to national insurance, which is outside the scope of the code.