HC Deb 27 June 1972 vol 839 cc276-8W
22. Mr. David Mitchell

asked the Chancellor of the Exchequer whether he can now say when he will complete his discussions with the retail trade concerning the form of invoice which is necessary in respect of the value added tax on the supply of taxable goods under the value of £10; and whether he will consider raising this figure.

Mr. Higgins

The proposal has been generally welcomed, and I think the figure of £10 is about right, but this question is still under consideration and Customs and Excise is ready to consider any further trade views.

29. Mr. Leslie Huckfield

asked the Chancellor of the Exchequer what estimate he has made of the effects of value added tax on transport costs.

Mr. Higgins

Most forms of public passenger transport are zero-rated, Value added tax on payments by taxable businesses for inland goods transport will be deductible from the tax chargeable on the business.

34. Mr. Warren

asked the Chancellor of the Exchequer if he will state the number of staff who will be required to run the value added tax computer installation at Southend.

Mr. Higgins

It is not yet possible to give an exact figure but the present estimate for those engaged in management, preparation of input data, systems, programming and off-line work is about 275–300.

35. Mr. Winterton

asked the Chancellor of the Exchequer what representations he has now received seeking to exempt all registered driving schools from value added tax; and if he will make a statement.

Mr. Higgins

Representations have been made by Members of the Trade. An Amendment to the Finance Bill seeking to exempt from value added tax tuition by registered driving schools was debated in Standing Committee on 7th June and negatived.—[c. 549–52.]

40. Sir G. Nabarro

asked the Chancellor of the Exchequer what representations he has now received from non-edible horticultural interests, including the British Flower Industry Association, for zero-rating of flowers and shrubs and the prevention of discrimination against flowers within value added tax, having regard to zero-rating of edible horticultural products; and whether he will make a statement.

45. Mr. Winterton

asked the Chancellor of the Exchequer what recent representations he has received from the British flower industry on the effects of the proposed value added tax; and if he will make a statement.

Mr. Higgins

Some 70 representations have been received asking for non-edible horticultural produce to be zero-rated, including representations from the National Farmers Union, the Horticultural Trades Association and the British Flower Industry Association. The Government's policy on the taxation of non-edible horticultural produce was fully explained in my speech in the debate in the Committee stage on the Finance Bill on 16th May.

Mrs. Doris Fisher

asked the Chancellor of the Exchequer how many repre- sentations he has now received regarding zero-rating in the implementation of value added tax.

Mr. Higgins

It would not be possible without disproportionate expenditure to distinguish representations regarding zero-rating from other representations about value added tax.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer why he has classified beer as a non-food for value added tax purposes when under the various health and hygiene laws and regulations it is classified as food and is included in the cost of living index as a food; and whether he will make a statement.

Mr. Higgins

Beer has not been classified as a non-food for VAT purposes; it has been included among those foods excepted from zero-rating in Schedule 4 Group 1 of the Finance Bill.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will make a statement on his recent meeting with the representatives of the Royal Institute of British Architects on the question of the value added tax so far as it affects architects.

Mr. Higgins

I would refer the hon. Member to the reply I gave to my hon. Friend the Member for Birmingham, Hands worth (Mr. Sydney Chapman) today.

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