§ Mr. Fauldsasked the Chancellor of the Exchequer whether assessors with suitable artistic qualifications will be co-opted to sit on value added tax tribunals under Section 40(1) of the Finance Act 1972 in order that disputes regarding the authenticity, eligibility, repair and similar matters of works of art and antiques may be decided authoritatively.
§ Mr. HigginsFollowing normal judicial practice, members of VAT tribunals will act as arbiters. Assessors may be called upon to give evidence to a tribunal where necessary.
§ Dr. Summerskillasked the Chancellor of the Exchequer what advice he took in 262W formulating his Budget concerning the high incidence of dental decay and obesity in children and adults and the effect upon health of zero-rating sweets, chocolates and soft drinks from value added tax and the imposition of a 10 per cent. value added tax on toothbrushes and toothpaste.
§ Mr. HigginsMy right hon. Friend took all relevant considerations into account.