Value Added Tax (Museums and Galleries)

HC Deb 23 May 1973 vol 857 c106W

Mr. Faulds

asked the Chancellor of the Exchequer how many national museums and galleries have not at the present time registered as traders under value added tax.

Mr. Higgins

None.

Mr. Faulds

asked the Chancellor of the Exchequer how many national museums and galleries are at the present time qualified as traders for the purposes of value added tax.

Mr. Higgins

They all appear to have activities which would be regarded as supplies in the course of a business for the purpose of VAT.