HC Deb 24 April 1972 vol 835 c202W
Mr. James Hill

asked the Chancellor of the Exchequer what representations he has now received asking that zero rating of value-added tax be applied to the living theatre; and what replies he has sent.

Mr. Higgins

My right hon. Friend has received a considerable number of representations on this subject from theatrical associations, theatre managements and local dramatic societies asking for relief from VAT. In reply, it has been explained that my right hon. Friend has not felt able to propose any specific relief for admissions to the theatre, but that many small theatrical societies could be exempt as small businesses.