HC Deb 16 December 1974 vol 883 cc335-6W
Mr. Michael Morris

asked the Chancellor of the Exchequer if he will consider exempting from VAT repair work carried out as a result of bomb damage and other terrorist activities.

Dr. Gilbert

I shall bear the hon. Member's suggestion in mind.

Mr. Sillars

asked the Chancellor of the Exchequer what complaints he has received from individuals and organisations in Scotland about the VAT increase on petrol and its effect on people in rural communities who have a heavy dependence on car ownership for mobility.

Dr. Gilbert

A small number of such representations has been received.

Mr. Freud

asked the Chancellor of the Exchequer what would be the cost of exempting church and historical buildings from the payment of value added tax on restoration work; and if he will make a statement.

Dr. Gilbert

No figures are available of the yield of value added tax from restoration work on churches and historic buildings.

Mr. George Rodgers

asked the Chancellor of the Exchequer if he is satisfied that sufficient safeguards exist to prevent the abuse of the system whereby VAT exempted fuel is available to certain sections of industry.

Dr. Gilbert

I assume that my hon. Friend is referring to the provision under which taxable persons can deduct or reclaim VAT on road fuel supplied to them for the purposes of their businesses. I am satisfied that the rules for preventing abuse are clear and are being vigorously administered.

Mr. Cyril Smith

asked the Chancellor of the Exchequer if he will now propose exempting charities from the payment of VAT.

Dr. Gilbert

Charities are already exempted from accounting for value added tax in respect of their non-business activities.

Mr. David Steel

asked the Chancellor of the Exchequer if he will now allow all general practitioners to be zero rated for VAT purposes.

Dr. Gilbert

No. The decision that the services of persons who are registered or enrolled on statutory medical registers should be exempt from VAT rather than zero rated or standard-rated was based on recommendations from the British Medical Association and associations representing other medical professions.