§ 54. Mr. Dodds-Parkerasked the Chancellor of the Exchequer what is the state of his consideration of the question whether value-added tax should be charged in respect of the copyright fees and as the consequential amendments to the Copyright Acts.
§ Mr. HigginsI am not sure what particular point my hon. Friend has in mind, but if he would care to write to me about it I will ensure his views are taken into account. The general position is that value-added tax is essentially comprehensive in scope. Decisions on the details of its application to particular sectors will not be taken until nearer the time of introduction of the tax.