HC Deb 23 January 1991 vol 184 c216W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer if he will estimate the cost in 1991–92 of replacing the exemption for day nurseries with zero-rating.

Mrs. Gillian Shephard

Nurseries are not registrable for VAT, so there is no reliable information available on the cost of replacing the current exemption with zero rating.

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