HC Deb 12 June 1975 vol 893 cc234-6W
15. Mr. Ford

asked the Chancellor of the Exchequer how he proposes to differentiate in the application of VAT between articles used in connection with sports or activities to which the higher rate applies and similar articles used in cases where the lower rate operates.

Dr. Gilbert

The goods and services chargeable at the 25 per cent. rate of VAT are defined in Schedule 7 to the Finance (No. 2) Bill.

21. Mr. Gow

asked the Chancellor of the Exchequer what representations he has received about multi-rate VAT following his Budget Statement on 15th April 1975; and whether he will make a statement.

Dr. Gilbert

My right hon. Friend has received detailed representations about most of the goods and services to which the higher rate of VAT applies. I have nothing to add to the ministerial statements that have been made in the debates on the Budget and on the Finance (No. 2) Bill.

29. Mr. McNamara

asked the Chancellor of the Exchequer if he will make a statement on his estimate of the proposed effect of the 25 per cent. VAT on touring caravans.

Dr. Gilbert

I would refer my hon. Friend to the replies given to the hon. Member for Gosport (Mr. Viggers) on 25th April and to my hon. Friend the Member for Newham, South (Mr. Spearing) on 28th April.

33. Mr. Wakeham

asked the Chancellor of the Exchequer if he has yet been able to make an estimate of the effect which the imposition of VAT at 25 per cent. has had on the sales of small boats.

Dr. Gilbert

It is too early yet for the longer term effects of a measure which came into force on 1st May to become apparent. Questions about sales of boats are matters for my right hon. Friend the Secretary of State for Industry.

34. Mr. Kelley

asked the Chancellor of the Exchequer if the taxation of rented television sets at 25 per cent. is the general practice in Common Market countries; and, if not, if he will list the rates prevailing in each of the EEC member States.

Dr. Gilbert

Rates of value added tax vary between member States. Following are the rates which I believe to be currently applied to rented television sets in each country.

Rate of VAT applied to rented television sets
Per cent.
Belgium … … … 18
Denmark … … … 15
France … … … 20
Germany … … … 11
Ireland … … … 6.75
Italy … … … 12
Luxembourg … … 10
Netherlands … … … 16