§ Mr. GibbTo ask the Chancellor of the Exchequer when he plans to publish the Charities Tax Review consultation document. [62334]
§ Ms Hewitt[holding answer 7 December 1998]: The Government received over 3,000 replies in the first phase of the Review and are determined to consider carefully all the options before launching the next phase. We intend to publish a Consultation Document as soon as possible.
§ Mr. GibbTo ask the Chancellor of the Exchequer what recent changes in practice there have been regarding the 10 per cent. commercial use concession to charities' zero rating for new buildings. [62338]
§ Ms Hewitt[holding answer 7 December 1998]: None. Zero-rating is available for charity buildings that are used solely for non-business purposes. However, when the building is used for a business purpose for less than 10 per cent. of the total time that it is open, that use is ignored.
§ Mr. GibbTo ask the Chancellor of the Exchequer what representations he has made to the EU Commission regarding the special VAT zero-rating arrangements for charities regarding(a) the supply of lifeboats to the RNLI, (b) the conversion of lifeboat slipways, (c) the supply of 140W medical research equipment to charities and (d) the supply of equipment for the disabled to charities; and if he will veto any proposals to end these arrangements. [62336]
§ Ms Hewitt[holding answer 7 December 1998]: As my right hon. Friend the Chief Secretary said in the House on 1 December 1998, there are no detailed proposals from the Commission to change the existing VAT rates, and existing EC agreements fully safeguard the UK's zero rates.
§ Mr. GibbTo ask the Chancellor of the Exchequer what is his estimate of the revenue cost to charities of EU proposals to(a) end zero rating and (b) end exempt activities in respect of VAT. [62337]
§ Ms Hewitt[holding answer 7 December 1998]: There are no proposals from the Commission to change the existing VAT rates for charities.