§ 19 . Mr. Matherasked the Chancellor of the Exchequer if he will relieve the works of living artists from VAT.
§ Dr. GilbertNo, but I shall continue to keep the coverage of value added tax under review.
§ 30. Mr. David Jamesasked the Chancellor of the Exchequer whether he will now take steps to relieve women's institutes of liability for VAT on their members' subscriptions.
§ 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.
§ 35. Mr. Bryant Godman Irvineasked the Chancellor of the Exchequer why value added tax is charged on cesspool emptying services by a local council and not on other services provided by the environmental health office.
§ Dr. GilbertMost local authority activities are caried out in pursuance of their statutory obligations and are outside the scope of VAT. Where, however, they supply goods or services which are comparable with taxable supplies made in the private sector by way of business —for example, cesspool emptying for a charge—their supplies are taxed in the same way.
§ 36. Mr. Hardyasked the Chancellor of the Exchequer what consideration he has given to raising the level of turnover below which VAT registration is not required.
§ Dr. GilbertThe legal provisions relating to VAT are kept under continuous review. I have no plans at present to alter the level of turnover below which registration is not required.
Mr. Tierney asked the Chancellor of the Exchequer if he will now make an exemption order from VAT of subscription charges paid by members of the National Federation of Women's Institutes.
596W
§ Dr. GilbertI would refer my hon. Friend to the reply I gave to my hon. Friend the Member for Ormskirk (Mr. Kilroy-Silk) on 10th June.—[Vol. 874, c. 421.]
§ Mr. Tierneyasked the Chancellor of the Exchequer if he will now make an exemption order from VAT on payments made for meals and accommodation at youth hostels.
§ Dr. GilbertI regret that I am unable to make the concession suggested by my hon. Friend.