HC Deb 03 August 1972 vol 842 c178W
50. Mr. Meacher

asked the Chancellor of the Exchequer on what grounds exemption from the application of value added tax has been applied in the case of the work of writers and musicians; and on what grounds exemption has been refused to artists.

Mr. Higgins

VAT is a comprehensive tax on all forms of consumer spending. I did not consider that it would be right to discriminate in favour of artists by providing relief for their work.