HC Deb 22 March 1993 vol 221 c453W
Mr. David Porter

To ask the Chancellor of the Exchequer if he will make a statement on the timetable and rate for introduction of VAT on the printed word to which the Government are already committed.

Sir John Cope

In his Budget statement my right hon. Friend did not propose the extension of VAT to books, newspapers and periodicals.

Mr. Tyler

To ask the Chancellor of the Exchequer if he will outline the reasons for the differing value added tax treatment of(a) straw for animal feed and (b) straw for compost, crop protection and livestock bedding.

Sir John Cope

Animal feed is relieved from VAT under item 2 of group 1 of schedule 5 to the VAT Act 1983. Compost, crop protection and animal bedding material does not fall within this or any other group of the zero rate schedule and is therefore liable to VAT at the standard rate. Customs have recently agreed with the trade new guidelines for the VAT treatment of supplies of straw under each category.

Mr. Meale

To ask the Chancellor of the Exchequer if he will offer the same arrangements for VAT rates to the greyhound industry as those he indicated in his Budget for racehorse owners.

Sir John Cope

The memorandum of agreement on VAT registration arrangements announced by my right hon. Friend the Chancellor in his Budget statement refers to the particular circumstances of the horseracing industry and crucially depends upon proposed changes to the rules of racing. Customs and Excise will consider any representations from the greyhound racing industry that the ownership and racing of greyhounds amounts to a business for VAT purposes.