HC Deb 08 December 1977 vol 940 cc815-6W
11. Mr. Brotherton

asked the Chancellor of the Exchequer what is the rate of VAT on lawn mowers.

Mr. Robert Sheldon

12½ per cent. in the case of lawn mowers powered by electricity or an internal combustion engine if they are of a kind suitable for domestic use; 8 per cent. in all other cases.

22. Mr. Michael

Marshall asked the Chancellor of the Exchequer if he will now consider a single rate of VAT for the boat building industry.

Mr. Robert Sheldon

I am conscious of the hon. Member's interest in this matter. I will bear his suggestion in mind.

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