§ Mr. Peter Reesasked the Chancellor of the Exchequer when the Value Added Tax (Cars) Amendment Order 1973, the Value Added Tax (Finance and Insurance) Order 1973 and the value added tax orders relating to food, charities and children's clothes will be available to the public at the Stationery Office.
§ Mr. HigginsIndustrial action by members of the Civil and Public Services Association has hitherto prevented the orders being made available to the public at the Stationery Office. I cannot yet say when they will be available. These orders were covered in Customs and Excise Press notices issued on Budget Day, and the zero-ratings of food and of young children's clothing and footwear are explained fully in the commissioners' notices Nos. 747 and 714.
Information may be obtained from all local Customs VAT offices.
§ Mr. David Steelasked the Chancellor of the Exchequer if he will take steps to remove the additional cost of value added tax on persons with spinal complaints requiring chiropractic treatment.
§ Mr. HigginsNo. The reliefs from value added tax for medical services listed in Schedule 5, Group 7, to the Finance Act 1972 do not extend to those provided by practitioners such as chiropractors who are not medically registered.
§ Mrs. Lena Jegerasked the Chancellor of the Exchequer what is the difference in VAT liability between students who live in university halls of residence and those living in the hostels of registered charities.
§ Mr. HigginsThere is no relief from value added tax for students as such. The supply to students of board and accommodation in university halls of residence is exempt from VAT, as the supply of services incidental to the provision of exempt education. When supplied elsewhere, such as in guest houses, hotels and hostels, it is in principle taxable at the standard rate, but subject to a reduced basis of value after the first four weeks of residence. Exempt traders cannot claim back input tax whereas registered traders can.