§ Mr. Warrenasked the Chancellor of the Exchequer what is the total number of recommendations received by the Commissioners of Customs and Excise from VAT tribunals recommending relief on taxation; and how many of these were accepted by the commissioners using discretionary powers derived solely from a Treasury minute dated 31st December 1897.
§ Mr. Denzil DaviesI am afraid that records are not kept in this form and the information requested could only be obtained at disproportionate cost. VAT tribunals have occasionally recommended that consideration should be given to the granting of discretionary relief. Each such recommendation is carefully considered by the Commissioners of Customs and Excise in the light of all the relevant circumstances.
§ Mr. Spenceasked the Chancellor of the Exchequer why the private motor car owner is required to pay value added tax on garage rent where the garage is rented separately from the dwelling house; and if he will make a statement.
§ Mr. Robert SheldonWhere a letting of domestic accommodation includes a garage, whether or not attached, it would be impracticable to isolate the garage element for VAT purposes and the exemption covering domestic accommodation also covers the garage. In the interests of equity no distinction is made between domestic accommodation with integrated garage space and other types of accommodation such as flats or housing estates where the garage is in close proximity and is let by the same landlord in conjunction with the accommodation. However, where a garage is remote from the accomodation and supplied by a different landlord, it cannot be treated as part of the domestic accommodation and the standard rate of VAT on car parking applies.