HC Deb 16 June 1993 vol 226 c608W
Mr. Mackinlay

To ask the Chancellor of the Exchequer if he will make a statement on the application of the value added tax regime to(a) members of the royal family, (b) transactions relating to private residences of the royal family and (c) transactions relating to royal palaces.

Sir John Cope

Members of the royal family, their private residences and royal palaces are subject to value added tax like private citizens and other buildings with the exception that gifts to reigning monarchs are relieved from tax on importation.