HC Deb 24 March 1976 vol 908 cc214-5W
Mr. Adley

asked the Chancellor of the Exchequer if he will remove the VAT element on local authority sewage disposal charges.

Mr. Robert Sheldon

I assume the hon. Member is referring to VAT on the charges made by local authorities for emptying cesspools and septic tanks.

Charges for these services are liable to VAT when they are made by private contractors and it would put such contractors at a disadvantage if local authority charges for similar services were relieved of VAT