HC Deb 16 July 1973 vol 860 cc47-8W
Mr. Skinner

asked the Chancellor of the Exchequer if he is satisfied with the application of value added tax by the shoe trade on children's shoes.

Mr. Higgins

I have no reason to believe that the footwear trade is not in general applying the relief arrangements for young children's footwear satisfactorily.

Mr. Skinner

asked the Chancellor of the Exchequer what percentage of chil-

Mr. Nott

Estimated figures for 1973–74 are as follows:

dren's shoes are subject to value added tax.

Mr. Higgins

No estimate has been made.

Mr. Skinner

asked the Chancellor of the Exchequer whether he will publish in the OFFICIAL REPORT the regulations regarding the application of value added tax sent to the shoe trade in respect of children's shoes.

Mr. Higgins

Details of the relief from value added tax for young children's footwear are given in notice No. 714. I am sending a copy to the hon. Member. Copies are also available in the Library.

Mr. Faulds

asked the Chancellor of the Exchequer whether agreement has been reached between Her Majesty's Customs and Excise and the Fine Art Trade Working Party on value added tax with regard to records and accounting for works of art and antiques owned jointly by two or more persons.

Mr. Higgins

Recent discussions have been exploratory. The working party is to let Customs and Excise know when it has any further proposals to make.