§ Mr. Roy Hughesasked the Chancellor of the Exchequer how many representa- 418W tions he has now received that all admission charges for association football matches shall receive a nil assessment for the purposes of value added tax; and what replies he has sent.
§ Mr. Higgins:My right hon. Friend has received 27 representations about the impact of VAT on association football. The replies explained that my right hon. Friend gave careful consideration to the views put forward but did not feel able to propose any form of relief from VAT for admissions to sporting events. Clubs whose turnover in taxable goods and services does not exceed £5,000 per annum will be exempt from tax under the small trader exemption.
§ Mr. Roy Hughesasked the Chancellor of the Exchequer how many representations he has now received that all admission charges for rugby football matches shall receive a nil assessment for the purposes of value added tax; and what replies he has sent.
§ Mr. Higgins:My right hon. Friend has received eight representations about the impact of VAT on rugby football. The replies explained that my right hon. Friend gave careful consideration to the views put forward but did not feel able to propose any form of relief from VAT for admissions to sporting events. Clubs whose turnover in taxable goods and services does not exceed £5,000 per annum will be exempt from tax under the small trade exemptions.