HC Deb 04 April 1973 vol 854 c112W
Mr. Joel Barnett

asked the Chancellor of the Exchequer what estimate he has made of the total number of schoolchildren relieved from VAT in respect of school uniform; what is the total number he expects will still be paying VAT; and if he will make a statement.

Mr. Higgins

The relief from VAT in respect of young children's clothing and footwear probably covers about 12½ million babies and young children, of whom about 8 million are at school. The number who wear school uniforms is not known.

Mr. Joel Barnett

asked the Chancellor of the Exchequer if he will withdraw his advertisements on VAT published in The Times on 27th March, and in various other newspapers, as being in certain respects misleading and inaccurate; and if he will make a statement.

Mr. Higgins

No. I do not accept that the advertisements are either misleading or inaccurate.

Mr. Harold Walker

asked the Chancellor of the Exchequer whether he will propose bringing the VAT payable on taxi fares generally into line with that payable in London.

Mr. Higgins

Under the Finance Act 1972 VAT applies equally to taxi fares in London and elsewhere.