Value Added Tax

HC Deb 14 October 1976 vol 917 cc177-8W

17. Mr. Brittan

asked the Chancellor of the Exchequer whether he will now take steps to raise the turnover exemption limit for registration for value added tax.

Mr. Denzil Davies

No. The legal provisions relating to the exemption limit are kept under continuous review. My hon. Friend the Financial Secretary, during the debate on Clause 14 of the Finance Bill on 11th May, pointed out some of the advantages of registration and the difficulties which would be involved in a change in the exemption limit.

25. Mr. Hardy

asked the Chancellor of the Exchequer if he will seek to remove the imposition of value added tax from charges made by local authorities for emptying of cesspools and septic tanks at domestic properties by local authorities.

Mr. Denzil Davies

I will bear my hon. Friend's suggestion in mind, but local authorities are in competition with private contractors, so it would not be possible to relieve local authority charges alone.