§ 50. Mr. Meacherasked 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. HigginsVAT 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.