§ Mr. Higginsasked the Chancellor of the Exchequer by what authority VAT is being charged on British Rail passes for the elderly designed to allow them reduced fares when fares generally are zero rated.
§ Dr. GilbertI am reviewing the position and will write to the hon. Member.
§ Mr. Trotterasked the Chancellor of the Exchequer whether the weight of a balloon to be taken into account in deciding whether or not it is liable to the higher rate of VAT is that of the balloon deflated or inflated.
§ Dr. GilbertBalloons are usually designed for use for recreation or pleasure and, as such, are chargeable at the higher rate of VAT, irrespective of their weight.
The weight of any other balloon would be taken to relate to the maximum load 463W of the balloon, derived in accordance with the provisions of its certificate of airworthiness.