§ Sir David Steel
To ask the Chancellor of the Exchequer what plans he has to repay VAT that has already been levied on sports clubs' membership subscriptions in breach of article 13A.1(m) of the EC sixth VAT directive.
§ Sir John Cope
Customs and Excise will invite claims from non-profit-making clubs registered for VAT for a refund of any net overpayment of VAT since 1 January 1990 once the new VAT exemption has been implemented. Copies of an information paper giving further details and including a draft Treasury order have been placed in the Library.