§ 29. Mr. Dalyellasked the Chancellor of the Exchequer when he expects to make a decision resulting from the report of the committee under the chairmanship of Mrs. Alison Munro which is considering to what extent the price of children's footwear contributes to the incidence of foot abnormality.
§ Mr. Patrick JenkinWe will make a decision when we have received and considered the report of the Committee. It intends to report in time for a decision to be taken before VAT starts.
§ 31. Mr. Douglasasked the Chancellor of the Exchequer if he will make a statement on the progress made with retailers regarding the most suitable schemes for their operations on the introduction of value added tax in April, 1973.
§ Mr. NottCustoms and Excise Notice No. 707, which has been widely distributed, sets out the special schemes open 65W to retailers. Each retailer can make his own choice between them, but, to assist retailers, Customs representatives have attended many meetings to answer questions as well as providing individual guidance.
§ 38. Mr. Costainasked the Chancellor of the Exchequer what percentage of value added tax registration forms are being returned to applicants for correction.
39. Mr. R. C. Mitchellasked the Chancellor of the Exchequer whether he will make special arrangements for the payment of value added tax on all secondhand goods similar to that already introduced for second-hand cars.
§ Mr. Patrick JenkinNo, Sir.
§ 53. Mr. Warrenasked the Chancellor of the Exchequer why it is not intended to give value added tax relief on bad debts.
§ Mr. Patrick JenkinThe main objection in principle is that normally by the time a debt comes bad the debtor, if he is a taxable person, will already have taken credit in his own value added tax account for the tax element. If relief were granted to the creditor there would be a double loss of tax to the Exchequer.
62. Mr. R. C. Mitchellasked the Chancellor of the Exchequer what consultations he has had with representatives of the provincial taxi trade concerning the implementation of value added tax; and what were the results of these consultations.
§ Mr. Patrick JenkinI recently met a deputation from the taxi trade which included representatives of the provincial taxi trade. There was a full discussion of the application of VAT to the taxi trade. The views expressed by the deputation are being considered.
63. Mr. Edward Taylorasked the Chancellor of the Exchequer if he will take steps to inform the public of the price reductions that the switch to value added tax will cause.
§ Mr. NottWe shall certainly be informing the public nearer the time about the likely effect of value added tax66W on the prices of goods and services bought by typical households.
§ 65. Mr. Wintertonasked the Chancellor of the Exchequer whether he will publish a complete list of all charities and voluntary associations which have made representations to him on the effects of value added tax; and if he will make a statement.
§ Mr. Patrick JenkinWe have received an appreciable number of representations from charities and voluntary organisations. Some of the larger charities and also the Churches Main Committee and the National Council of Social Service have had useful discussions with the Customs and Excise Department. A report on these discussions and on other representations will be made to me in good time before the introduction of value added tax next year.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer when he expects to be able to make an announcement about the rating of children's shoes for value added tax.
§ Mr. HigginsI have nothing to add to the answer given today to the hon. Member for West Lothian (Mr. Tam Dalyell).
§ Mr. Hugh Jenkinsasked the Chancellor of the Exchequer if, because in the two weeks prior to 6th November there were more than 500 retail price increases, more than twice the average level of increases since June 1970, he will reduce the level of value added tax to compensate the consumer.
§ Mr. Patrick JenkinMy right hon. Friend has no statement to make at present about the rate of VAT.