§ Mr. Edgeasked the Chancellor of the Exchequer whether, as mains sawerage and sewage disposal services are not chargeable with value added tax, he will now arrange for cesspool and septic tank emptying services to be zero rated.
§ Mr. Robert SheldonYes. My hon. Friend will be pleased to know that the Treasury has today laid an order under Section 12 (4) and Section 43 of the Finance Act 1972, which, subject to negative resolution procedure, will mean that 63W with effect from 1st January 1977 charges for the emptying of cesspools and similar receptacles will no longer attract VAT.