Mr. Ted Fletcherasked the Chancellor of the Exchequer what representations he has received on the subject of the imposition of value added tax on rented television sets; and what replies have been sent.
§ Mr. HigginsMy right hon. Friend has received representations seeking transitional relief for television sets out on hire on 1st April, 1973 which have already borne purchase tax. In reply it has been said that the possibility of some form of transitional relief is being examined without commitment.
§ Mr. Hicksasked the Chancellor of the Exchequer if he will publish a table showing the effect of value added tax on a retail florist who purchases £100 worth of cut flower stock which subsequently perishes and thus remains unsold.
§ Mr. HigginsNo tax is chargeable on cut flowers which perish and are not sold; any tax paid on their purchase by a registered retail florist could be reclaimed when he made his tax return to Customs and Excise.