§ Mr. David Mitchellasked the Chancellor of the Exchequer whether it is in order for a trader to collect value added tax without giving to a registered trader who purchases from him his value added tax registration number.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.
§ Mr. David Mitchellasked the Chancellor of the Exchequer whether it is in order for a trader to claim value added tax input in respect of a purchase for which he cannot show the value added tax registration number of his supplier.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.
§ Mr. Peter Millsasked the Chancellor of the Exchequer why market stall rents are now subject to value added tax after being exempted for so long; and if he will make a statement.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 24th July 1978; 973W Vol. 954, c. 507], gave the following information:
When VAT was first introduced, Customs and Excise took the view that market stall rentals could be regarded as the consideration for licences to occupy land and, as such, exempt under group 1 of schedule 5 to the Finance Act 1972. In the light of subsequent decisions of the courts and the independent VAT tribunals Customs and Excise have reviewed the application of this exemption in a number of areas so as to distinguish more clearly between licences to occupy and the more general class of permissive licences for the use of land. Market stall rentals which do not satisfy these criteria are now considered to be subject to VAT at the standard rate. The whole question of VAT on licences related to land is to be covered in the consultations which I announced in the Budget Debate on 12th April.