§ Mr. Frank CookTo ask the Chancellor of the Exchequer (1) which rate of value added tax applies to the carriage of passengers on non scheduled flights, including scenic, pleasure and special passenger transport services in aircraft capable of carrying not fewer than 12 passengers, including pilot and crew; and if he will make a statement;
(2) which rate of value added tax applies to the carriage of passengers by hot air balloons capable of carrying not fewer than 12 passengers, including pilot and crew, on non scheduled scenic, pleasure and special passenger transport flights; and if he will make a statement.
§ Mr. RyderThe VAT Act 1983 provides zero-rating for the transport of passengers in aircraft designed or adapted to carry not less than 12 passengers, but, in applying that relief, a distinction has been made between conventional aircraft and hot air balloons. Conventional aircraft are capable of performing the function of conveying passengers with certainty between specified places—the essential characteristic of a supply of transport. However hot air balloons, which are not capable of powered flight, are largely at the mercy of the
All trainees Disabled status trainees Early leavers Per cent, all leavers Early leavers Per cent, all disabled leavers Great Britain 1 April 1986–31 March 1987 223,400 52.1 6,770 58.7 1 April 1987–31 March 1988 260,100 79.4 8,510 73.8 1 April 1988–31 March 1988 276,900 66.7 10,880 70.9 1 April 1989–31 March 1990 245,000 63.5 8,560 65.6 West Midlands 1 April 1986–31 March 1987 31,100 54.2 630 54.7 1 April 1987–31 March 1988 36,300 80.0 920 73.0 1 April 1988–31 March 1989 37,300 69.7 1,120 69.0 1 April 1989–31 March 1990 28,900 65.1 840 65.6
§ Ms. ShortTo ask the Secretary of State for Employment if he will publish details for Great Britain and for the west midlands region, for each year from April 1986 to the most recent date, of the number of YTS leavers entering part-time employment(a) in total and (b) with disabilities.
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All Leavers Disabled Leavers West Midlands Great Britain West Midlands Great Britain April 1986–March 1987 359 2,723 3 66 April 1987–March 1988 812 6,050 21 182 April 1988–March 1989 849 6,811 26 226 April 1989–November 19891 622 4,873 20 171 1 Subject to revision. elements and do not satisfy that criterion. They are, therefore, excluded from the benefit of the relief and flights in them are thus liable to VAT at the standard rate.