HC Deb 13 December 1994 vol 251 cc590-1W
Mr. Luff

To ask the Chancellor of the Exchequer if he intends to apply value added tax to fares on steam railways operated by railway preservation societies.

Mr. Heathcoat-Amory

I have no plans to disturb the current VAT zero-rating for public passenger transport, including steam railways, where the service is confined to that of public transport in its widely accepted sense. I can confirm that the proposed restrictions to the zero-rating under the VAT (Transport) Order 1994 will not normally affect steam railways, and therefore most operators will be able to continue to apply the zero rate. The exception is when payment for admission to places such as theme or safari parks or working museums includes a steam engine ride. In these cases, where admission charges are

Figures in £ billions Petrol duty Derv duty VED 1VAT on petrol and derv 2VAT on vehicle sales Car tax
1992–93 8.2 3.0 3.3 1.6 2.9 0.6
1993–94 8.8 3.7 3.6 1.7 3.3 0.0
1 Derived from Central Statistical Office estimates of consumers' expenditure.
2 Non-reclaimable VAT.
The total revenue in 1994–95 expected from all hydrocarbons including minor oils is £14.6 billion from VED £3.8 billion.