HC Deb 28 March 1973 vol 853 c353W
Mr. Winterton

asked the Chancellor of the Exchequer whether repairs effected to school buildings will be subject to VAT.

Mr. Higgins

Repairs to all buildings are subject to the standard rate of VAT. The tax on any repairs to maintained schools will be refundable to local authorities and in the case of voluntary and direct-grant schools payment of grant will be adjusted to take account of the net increase in taxation.

Mr. Joel Barnett

asked the Chancellor of the Exchequer if he will amend the

1959–40 1964–65 1970–71 1972–73
Per cent. Per cent. Per cent. Per cent.
Single man … … 27.4 30.3 28.6 31.8
Married man … … 45.6 46.7 41.0 41.4
Married man with two children … … 79.2 75.9 54.3 57.4
Married man with four children … … 108.3 101.8 60.1 67.4

Notes:

1. The children are assumed to be under 11.

2. The threshold used takes account of family allowances and clawback where appropriate. These two factors have an appreciable effect on the figures in the two final columns.

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