§ Mr. Parkinsonasked the Chancellor of the Exchequer what would be the loss in revenue if charities were to be zero-rated, assuming the rate of value added tax to be 10 per cent., 7½ per cent., and 5 per cent., respectively.
§ Mr. HigginsThis information is not available.
§ Mr. Fauldsasked the Chancellor of the Exchequer (1) how many registrations for VAT had been made by 26th February under classification No. 8798 as specified in Her Majesty's Customs and Excise VAT trade classification notice No. 41;
(2) how many registrations for VAT had been made by 26th February under classification No. 8821 as specified in Her Majesty's Customs and Excise VAT trade classification notice No. 41.
404Win the railways and in the docks in October 1970, 1971 and 1972; and what was the percentage increase from year to year.
§ Mr. HigginsThe latest date for which figures are available is 21st February when they were 2,400 for trade code 8798—artists, sculptors, designers, authors, freelance journalists, composers—and 227 for trade code 8821—dance halls and dancing schools.
§ Mr. Stratton Millsasked the Chancellor of the Exchequer if he will initiate a scheme whereby a value added tax credit is allowable in relation to a bad debt on which value added tax has already been paid on a solicitor's account, as otherwise the solicitor will be paying value added tax on a bad debt.
§ Mr. HigginsI have noted the hon. Member's suggestion.
§ Mr. Molloyasked the Chancellor of the Exchequer if he will bear in mind 405W the position of the organisation War on Want and the adverse effect on it of the imposition of VAT, in view of its record of international aid to the needy, in preparing his Budget Statement.
§ Mr. HigginsI have noted the hon. Member's suggestion.
§ Mr. Alfred Morrisasked the Chancellor of the Exchequer if he will exempt chiropractitioners who treat privately persons with spinal complaints from VAT; and if he will make a statement.
§ Mr. HigginsI cannot anticipate my right hon. Friend's Budget Statement.