§ Mr. Steenasked the Chancellor of the Exchequer if he will relieve burglar alarms from the increase in VAT from 8 per cent. to 25 per cent. where contracts were entered into before April 1975.
§ Mr. Robert SheldonNo.
§ Mr. Normantonasked the Chancellor of the Exchequer to what extent VAT is applicable to lifeboats and equipment for them, as used by the RNLI.
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§ Mr. Robert SheldonLifeboats supplied to the RNLI are zero-rated for VAT. This applies to the necessary equipment carried on the lifeboats for operational purposes, and to their repair and maintenance.
§ Mr. Skeetasked the Chancellor of the Exchequer which countries within the European Community levy 25 per cent. VAT and upwards on rowing boats; and if he will state the amount of tax imposed on these boats in every member state.
§ Mr. Robert SheldonI will write to the hon. Member.
§ Mr. Ridleyasked the Chancellor of the Exchequer what instructions were originally issued by Customs and Excise in relation to the value added tax rate payable on chainsaws; whether these were later changed; and what is now the position.
§ Mr. Robert SheldonI will write to the hon. Member.