§ Mr. Moneyasked the Chancellor of the Exchequer whether he will now zero rate for purposes of VAT tickets for live theatrical and musical performances.
§ Dr. GilbertI will bear in mind the hon. Member's suggestion.
§ Mr. Moneyasked the Chancellor of the Exchequer whether he will now zero rate for purposes of VAT the acquisitions of public museums and art galleries in this country.
§ Dr. GilbertI regret that I am unable to accept the hon. Gentleman's suggestion, but account is being taken of the impact of VAT in fixing the level of purchase grants-in-aid for 1974–75 for national museums and galleries.
§ Mr. Moneyasked the Chancellor of the Exchequer (1) whether he will now zero rate for purposes of VAT the work of living artists practising the visual arts;
(2) whether he will now zero rate for purposes of VAT the works of writers and musicians.
§ Dr. GilbertNo, but I shall continue to keep the coverage of value added tax under review.
§ Mr. Thorneasked the Chancellor of the Exchequer whether VAT is chargeable in respect of (1) industrial boots and (2) industrial clogs.
§ Dr. GilbertSupplies of industrial boots which meet British Standards Institution standards and are suitably marked to indicate compliance with the appropriate specifications, are zero rated for value238W added tax purposes. Industrial clogs in boot form are zero rated subject to the same conditions.