HC Deb 17 April 1972 vol 835 cc30-1W
Mr. Faulds

asked the Chancellor of the Exchequer whether the proceeds from admission charges at the national museums and galleries will be liable to/ for value-added tax.

Mr. Higgins

Yes, but they will be able to deduct input tax and some may be net repayment traders.

Mr. Money

asked the Chancellor of the Exchequer whether he will propose to exempt sales of works of art and antiquities to national, local authority and university museums from payment of value-added tax.

Mr. Higgins

There will be opportunity to discuss detailed questions about the application of value-added tax during the debates on the Finance Bill.

Mr. Ron Lewis

asked the Chancellor of the Exchequer if he will propose the exemption of children's shoes and footwear from value-added tax.

Mr. Higgins

There will be an opportunity to discuss the value-added tax proposals during the debates on the Finance Bill.