Value-Added Tax

HC Deb 27 March 1972 vol 834 cc22-4W

Mr. Albu

asked the Chancellor of the Exchequer whether he will include micro-film reproductions of books, booklets, brochures, pamphlets and leaflets under Group 3 of Schedule 4 of the proposed Clauses of the Finance Bill dealing with value-added tax.

Mr. Higgins

There will be opportunity during the debates on the Finance Bill to discuss the value-added tax schedules.

Mr. Alan Williams

asked the Chancellor of the Exchequer if he will publish in the Official Report a list of those categories of goods or services which currently are not subject to purchase tax but which are proposed to be subject to the 10 per cent., value-added tax; and a list of goods and services which would be subject to a higher rate of tax with a 10 per cent. value-added tax than they are at present.

Mr. Higgins

Purchase tax does not apply to any services, or to industrial goods and raw materials generally, or to certain consumer goods. It would require an excessive expenditure of effort to prepare an itemised list of all such goods and services which it is proposed to subject to value-added tax. As to the second part of the Question, the 11¼ per cent. rate of purchase tax—which applies to clothing, footwear and certain other personal and domestic goods—is equivalent to a rate of value-added tax of less than 10 per cent., but such goods will

INCREASE IN NATIONAL ASSISTANCE/SUPPLEMENTARY BENEFIT SCALE RATE PLUS AVERAGE HOUSING COST
£ per annum
				Married	Single
					November, 1960		November, 1960
				£	=100	£	=100
November
1960	…	…	…	276	100	177	100
1961	…	…	…	293	106	189	107
1962	…	…	…	310	112	203	115
1963	…	…	…	340	123	223	126
1964	…	…	…	343	124	228	129
1965	…	…	…	406	147	266	150
1966	…	…	…	Not available	Not available
1967	…	…	…	458	166	304	172
1968	…	…	…	487	176	323	182
1969	…	…	…	514	186	343	194
1970	…	…	…	556	201	374	211
1971	…	…	…	Not yet available	Not yet available
Notes:
1. No information is available for 1966 as the annual survey carried out into the requirements of supplementary benefit recipients was not carried out in 1966 on account of the establishment of the Supplementary Benefit Commission.
2. Average housing costs include rates and are the average of those incurred by supplementary benefit recipients.
3. The results of the 1971 Survey are not yet available

INCREASE IN THE STATUTORY INCOME LIMITS FOR AGE EXEMPTION AND MARGINAL AGE EXEMPTION
				Statutory Age Exemption Income Limits	Statutory Marginal Age Exemption Income Limits
				Single	Married	Single	Married
				£(1960–61=100)	£ (1960–61=100)	£(1960–61=100)	£(1960–61=100)
1960–61	…	…	…	275 (100)	440(100)	330 (100)	495 (100)
1961–62	…	…	…	275 (100)	440(100)	330 (100)	495 (100)
1962–63	…	…	…	300 (109)	480 (109)	375(114)	555(112)
1963–64	…	…	…	325(118)	520(118)	400(121)	595 (120)
1964–65	…	…	…	360(131)	575 (131)	490 (148)	705 (142)
1965–66	…	…	…	390 (142)	625 (142)	550(167)	785 (159)
1966–67	…	…	…	390 (142)	625 (142)	550(167)	785 (159)
1967–68	…	…	…	401 (146)	643 (146)	581 (176)	823 (166)
1968–69	…	…	…	415(151)	665 (151)	645 (195)	895 (181)
1969–70	…	…	…	425 (155)	680(155)	690 (209)	945(191)
1970–71	…	…	…	475 (173)	740(168)	730 (221)	995 (201)
1971–72	…	…	…	504 (184)	786(179)	834 (253)	1,116(225)
1972–73 (proposed)	…	…	634(231)	929(211)	879 (266)	1,174 (237)

benefit from the abolition of S.E.T. which at present affects their distribution costs.