§ Mr. Warrenasked the Chancellor of the Exchequer if he will consider giving a VAT rebate on petrol used by disabled drivers, or some other grant to offset the recent VAT increase.
§ Dr. GilbertI have nothing to add to the answer I gave to the hon. Member for Bedford (Mr. Skeet) on 25th November.—[Vol. 882, c. 62.]
§ Mr. Wardasked the Chancellor of the Exchequer whether he has received representations from producers of educational films seeking for their products zero rating for VAT, which already applies to educational books; and whether he will undertake to consider sympathetically with the trade measures which would ensure such equality of treatment in the future.
512WThe growth of gross domestic product in each of the past 10 years is shown in the table below. More details may be found on page lvii of the October 1974 issue of Economic Trends.
§ Dr. GilbertI am not aware of any such representations. Books of all kinds are zero-rated under Group 3 of Schedule 4 to the Finance Act 1972. There is no separate relief for educational books. I have noted my hon. Friend's suggestion with respect to educational films.