§ Mr. Adleyasked the Chancellor of the Exchequer if, for taxation purposes, he differentiates, or intends to differentiate, on bills paid for goods and services in shops, restaurants, cafeterias, hotels, boarding houses, self-catering apartments, air fares, rail fares, bus fares, taxi fares, and hairdressers, between those who are, and those who are not United Kingdom citizens or others liable for direct taxation in the United Kingdom, regardless of income.
§ Mr. Robert SheldonI will let the hon. Member have a reply as soon as possible.
§ Mr. Adleyasked the Chancellor of the Exchequer if he will list, for each EEC member country, the items of ex-
PERCENTAGE INCREASE COMPARED WITH THE MONTHLY AVERAGE FOR YEAR 1970 Exports Imports Value Volume Value Volume October 1976 226 32 355 106 November 1976 236 32 310 92 For a number of reasons, for example coverage and valuation, comparisons with home market sales can only be approximate. Figures of home market sales of machinery for October and November are not yet available. However, in the third quarter of 1976, exports were estimated at about one-half and imports at about one-third, by value, of United Kingdom manufacturers' sales of machinery to the home market.
422W
CHANGE IN THE UNITED STATES DOLLAR PRICES OF MACHINERY AND TRANSPORT EQUIPMENT EXPORTS (SITC SECTION 7) Percentages United Kingdom West Germany Japan 1970 to latest available date +82 +113 +73 1973 to latest available date +39 +37 +24 1974 to latest available date +22 +24 +7 1975 to latest available date Nil +5 +6 The latest available dates are November 1976 for the United Kingdom; the third quarter of 1976 for West Germany; and July 1976 for Japan. Note: SITC 7 covers machinery and transport equipment, within which machinery is defined as SITC 71 + 72. As information for West Germany and Japan is not available for machinery alone, figures are given for SITC Section 7 as a whole. penditure paid by "tourists" which are subject to additional taxation for the sole cases that the expenditure concerned is incurred by a "tourist" to or in the country concerned.
§ Mr. Robert SheldonI will let the hon. Member have a reply as soon as possible.
§ Mr. Adleyasked the Chancellor of the Exchequer what definition of a "tourist" he uses in answer to questions on taxation of tourists.
§ Mr. Robert SheldonI will let the hon. Member have a reply as soon as possible.