§ 22. Mr. David Mitchellasked 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. HigginsThe 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 Huckfieldasked the Chancellor of the Exchequer what estimate he has made of the effects of value added tax on transport costs.
§ Mr. HigginsMost 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.
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§ 34. Mr. Warrenasked 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. HigginsIt 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. Wintertonasked 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. HigginsRepresentations 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. Nabarroasked 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. Wintertonasked 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. HigginsSome 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 Fisherasked the Chancellor of the Exchequer how many repre- 278W sentations he has now received regarding zero-rating in the implementation of value added tax.
§ Mr. HigginsIt would not be possible without disproportionate expenditure to distinguish representations regarding zero-rating from other representations about value added tax.
§ Mr. Arthur Lewisasked 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. HigginsBeer 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 Lewisasked 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. HigginsI would refer the hon. Member to the reply I gave to my hon. Friend the Member for Birmingham, Hands worth (Mr. Sydney Chapman) today.