Value Added Tax

HC Deb 28 February 1977 vol 927 cc95-6W

Mr. McCrindle

asked the Chancellor of the Exchequer if he plans to extend the application of VAT to include package holiday tours, and, if so, whether this would apply to the costs attributable to transport or the costs attributable to accommodation or both.

Mr. Denzil Davies

Value added tax already applies to package holiday tours, the passenger transport element being zero-rated. The costs attributable to accommodation are taxed at the standard rate if in the United Kingdom, but if abroad are outside the scope of our value added tax, although subject to any tax applied by the country concerned.

Mr. Anthony Grant

asked the Chancellor of the Exchequer if, in order to reduce the amount of form filling imposed on companies, he will make information on VAT returns available to the Price Commission.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 24th February 1977; Vol. 926, c. 681], gave the following information:

I am writing to the hon. Member.