VAT (Sport) (Hansard, 5 November 1998)

§ Mr. Maude
To ask the Chancellor of the Exchequer how many times, and on what occasions, HM Customs and Excise has consulted(a) the European Commission and (b) the Association of Golf Course Owners since the withdrawal of the VAT (Sport, Sports Competitions and Physical Education) Order 1998 with regard to its redrafting. [58177]
694W

§ Dawn Primarolo
Although there have been no consultations, Customs have periodic discussions with the Association of Golf Course Owners.

§ Mr. Maude
To ask the Chancellor of the Exchequer what amendment of the recent European Court of Justice ruling against the Kingdom of Spain (Case C-124/96, Judgment of the Court, Sixth Chamber, of 7 May 1998) has been made by HM Customs and Excise for the redrafting of the VAT (Sport, Sports Competitions and Physical Education) Order 1998; and if he will make a statement on the implications of that ruling for the redrafting. [58174]

§ Dawn Primarolo
Customs do not expect the ruling to have any implications for a replacement Order.

§ Mr. Maude
To ask the Chancellor of the Exchequer, pursuant to the HM Customs and Excise Press Release 06/98 regarding the VAT (Sport, Sports Competitions and Physical Education, Order 1998, how the Government defines 'genuine' non-profit making clubs. [58164]

§ Dawn Primarolo
Non-profit making clubs will be defined in any replacement for the VAT (Sports, Sports Competitions and Physical Education) Order 1998.

§ Mr. Maude
To ask the Chancellor of the Exchequer if he will estimate the effect on revenue as a result of the recent European Court of Justice ruling against the Kingdom of Spain (Case C-124/96, Judgment of the Court, Sixth Chamber, of 7 May 1998). [58175]

§ Dawn Primarolo
Customs do not expect the ruling to have any current effect on revenue.

§ Mr. Maude
To ask the Chancellor of the Exchequer what was the value of the costs that the Government were ordered to pay by the European Court of Justice (Case C-124/96, Judgment of the Court, Sixth Chamber, of 7 May 1998) as a result of HM Treasury's support of the Kingdom of Spain; and if he will list those costs. [58173]

§ Dawn Primarolo
The Government were not ordered to pay any costs.

§ Mr. Maude
To ask the Chancellor of the Exchequer if he will list those organisations with which HM Customs and Excise have liaised during their discussions with interested parties with regard to the redrafting of the VAT (Sport, Sports Competitions and Physical Education) Order 1998. [58176]

§ Dawn Primarolo
Customs have had discussions with the Central Council of Physical Recreation, the English Golf Union, the National Golf Clubs' Advisory Association, the Sports and Recreational Trusts Association and the Association of Golf Course Owners.