§ Mr. Arthur Lewisasked the Chancellor of the Exchequer to what extent the value added tax on admission charges into national museums and galleries compares with such charges in the European Economic Community; whether he will publish details in the OFFICIAL REPORT; and to what extent the situation will change on Great Britain's entry into the Community.
§ Mr. HigginsMy information is that in the EEC countries with a VAT admissions to museums and galleries are in principle chargeable at the standard rate of tax, except in France where the reduced rate of 17.6 per cent. applies, but there are exemptions in the case of certain State-run or non-profit-making museums and galleries in EEC countries. The situation will not change on the United Kingdom's entry into the EEC. No decisions have yet been taken about harmonisation in the EEC of rates and coverage of VAT.