§ LORD STRABOLGIasked Her Majesty's Government:
Whether, in view of the fact that members of the National Art-Collections Fund and the Contemporary Art Society will be exempted from paying admission charges to the national museums and galleries, they are ipso facto also exempted Cram the value added tax to be levied from admission 1012WA charges paid by other members of the public.
EARL JELLICOEMy Lords, under the Government's value-added tax proposals in the Finance Bill, services supplied free are not taxable supplies, and so no V.A.T. would arise on admissions of members of the National Art-Collections Fund and the Contemporary Art Society to the national museums and galleries.