HC Deb 20 January 1976 vol 903 cc438-9W
Mr. Baker

asked the Chancellor of the Exchequer what rate of VAT applies to the purchase of burglar alarms.

Mr. Robert Sheldon

25 per cent. in the case of burglar alarms which are of a kind suitable for domestic use; 8 per cent. in other cases. The supply and professional first-time installation of a burglar alarm as a fixture in the course of the construction or alteration of a building is, however, normally zero-rated under Group 8 of Schedule 4 to the Finance Act 1972.

Mr. Baker

asked the Chancellor of the Exchequer what rate of VAT applies to the maintenance and repair of burglar alarms.

Mr. Robert Sheldon

25 per cent. in the case of burglar alarms which are of a kind suitable for domestic use 8 per cent. in other cases.

Mr. Baker

asked the Chancellor of the Exchequer what rate of VAT auxiliary Coastguards have to pay for the provision on a vessel of a VHF channel which is exclusively used for communication with Her Majesty's Coastguard.

Mr. Robert Sheldon

Radio receivers or transmitters of a kind used solely on boats and designed to be operated solely on radio frequencies designated for distress calls at sea are chargeable at the 8 per cent. standard rate of VAT; other radio receivers or transmitters of a kind suitable for domestic or recreational use are chargeable at 25 per cent.