HC Deb 20 February 1973 vol 851 cc73-4W
Mr. Faulds

asked the Chancellor of the Exchequer whether he is satisfied that the smaller art and antique dealing firms will be able to implement the administrative details of the special scheme contained in Customs and Excise Notice 712, bearing in mind the number

percentage of national income. The figures relate to all trading activities, including farming, whether in the public or private sector and whether incorporated or unincorporated. The different level of the percentages largely reflects different economic structures in the countries concerned; in particular there are substantial differences between countries in the proportion of the working population which is self-employed.

of criticisms from both large and small firms.

Mr. Higgins

The scheme was designed taking into account representations from firms of all sizes. Its use by a dealer is optional and the notice giving full details is available at local VAT offices.

Mr. Leonard

asked the Chancellor of the Exchequer whether he will seek powers to ensure that charity gift shops are individually registered for VAT.

Mr. Higgins

I cannot anticipate my right hon. Friend's Budget Statement.