§ Mr. Roseasked the Chancellor of the Exchequer whether he will set up an inquiry into the administration of value-added tax in respect of professional services.
§ Mr. HigginsNo.
§ Mr. Roseasked the Chancellor of the Exchequer whether he will meet representatives of the Royal Institute of British Architects to discuss value added tax in relation to architects.
§ Mr. HigginsI have agreed to do so.
§ Mr. Roseasked the Chancellor of the Exchequer whether he will meet the Law Society to discuss value added tax in relation to solicitors.
§ Mr. HigginsAny further representations the Law Society wishes to make on this point will be considered.
§ Mr. Roseasked the Chancellor of the Exchequer what recent representations he has received from the Central Council for Physical Recreation, Sports Council and sporting organisations with regard to value added tax; and what action he is taking.
§ Mr. HigginsRepresentations have been received from many sporting organisations about value added tax; but as explained during the debates on the Finance Bill I do not consider that I would be justified in giving special relief to sport.
§ Mr. Roseasked the Chancellor of the Exchequer whether he will make a statement on the effect of value added tax on artistic, cinematic, theatrical and musical performances.
§ Mr. HigginsI have nothing to add to what my right hon. Friend said in the debate on value added tav and theatrical, musical and other artistic performances160W during the Committee stage of the Finance Bill on 11th May.—[Vol. 836, c. 1679–86.]
§ Mr. Roseasked the Chancellor of the Exchequer what proportion of value added tax in respect of barristers' fees he calculates will be payable for services paid for by the Legal Aid Fund.
§ Mr. HigginsI regret that the information is not available.
§ Mr. Roseasked the Chancellor of the Exchequer whether he will make a statement on the method of administering value added tax in respect of barristers' fees in view of the fact that these may be paid at long intervals after the performance of the service and sometimes not at all and the fact that they are not assessable at the time of the performance of the service nor recoverable at law.
§ Mr. HigginsThe Bar Council is currently discussing such detailed administrative matters with Customs and Excise.
§ Mr. Roseasked the Chancellor of the Exchequer whether he will seek to meet barristers' clerks' representatives to discuss the problems imposed by value added tax.
§ Mr. HigginsAny representations they care to make will be considered.
§ Mr. Roseasked the Chancellor of the Exchequer whether he will seek to meet the Bar Council to discuss the problems imposed by value added tax.
§ Mr. HigginsThe Bar Council is currently discussing the points of concern to it with the Customs and Excise Department.
§ Mr. Roseasked the Chancellor of the Exchequer what he expects the yield to be in respect of value added tax for barristers; and how much he expects to be spent on the employment of additional staff by barristers in order to comply with the law in a single year.
§ Mr. HigginsAs to the first part of the Question, I have nothing to add to the reply given to the hon. Member for West Ham, North (Mr. Arthur Lewis) on 25th April As to the final part of the Question, information is not available on which to base an estimate.—[Vol. 835, c. 1256.]
161W
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer what representations he has had about the effects of value added tax on admission charges to horse racing, on the feedstuffs and other items used in connection with horse racing and the claims of those connected with horse racing that they should be treated on the same basis as agriculture; and what was the nature of his reply.
§ Mr. HigginsRepresentations have been received for relief from value added tax for certain sectors of horse racing. The reply has been to the effect that my162W right hon. Friend's proposals for value added tax are contained in the Finance Bill.
§ Mr. Warrenasked the Chancellor of the Exchequer what decision his Department has come to on the benefits of using remote access terminals in local tax offices to ease the load on the input of value added tax data at the central value added tax computer installation at South end.
§ Mr. HigginsIt is not proposed to use remote access terminals at the start of VAT but their possible future use will be kept under review.