§ Mr. Freudasked the Chancellor of the Exchequer how many representations he has received from the National Federation of Women's Institutes concerning exemption from VAT of subscription charges.
§ Dr. GilbertI have received over 500 letters on this subject.
§ Mr. Douglas Hendersonasked the Chancellor of the Exchequer what proportion of the average weekly food budget in Scotland and England, respectively, is now subject to VAT having regard to different consumption patterns in the two countries.
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§ Dr. GilbertIt is estimated from the Family Expenditure Survey for 1972, the latest for which results are available, that in both countries just under 20 per cent. of household expenditure on food was on items now subject to VAT, including meals out. If meals out are excluded, the proportions were 91/2 per cent. in Scotland and 8 per cent. in England.
§ Mr. Kilroy-Silkasked the Chancellor of the Exchequer when he intends to make a statement on the possibility of exempting from value added tax the subscriptions paid by the National Federation of Women's Institutes.
§ Dr. GilbertI am aware of the excellent work done by Women's Institutes and have considered carefully the requests for relief from VAT. I have concluded, however, that it would not be right to amend the relevant legal provisions; and the national federation was advised accordingly on 30th May.