Value Added Tax

HC Deb 13 May 1976 vol 911 cc216-7W

21. Mr. Loyden

asked the Chancellor of the Exchequer what representations have been made to him on behalf of amateur sport asking for a reduction in the rate of VAT on the rental of sports grounds.

Mr. Robert Sheldon

None.

25. Mr. Townsend

asked the Chancellor of the Exchequer if he will simplify the VAT system in the interest of small shopkeepers.

Mr. Robert Sheldon

There already are special schemes, used by about 300,000 retailers to simplify their tax calculations and cut down paper work. Retailers are free to choose which scheme best suits their needs, and the schemes are regularly reviewed with the retail organisations.

36. Sir John Hall

asked the Chancellor of the Exchequer what specific statutory authority empowers Her Majesty's Customs and Excise to refuse a VAT-registered trader the right to reclaim the whole of the input VAT on road fuels used by cars in his ownership where some of this fuel is used by his employees for private purposes.

Mr. Robert Sheldon

Section 3(1) of the Finance Act 1972.