§ Mr. Maurice Macmillanasked the Chancellor of the Exchequer how many fewer civil servants would be needed were the present 8 per cent. and 12½ per cent. rates of VAT to be replaced by a single rate at 10 per cent. or at 12 per cent.
§ Mr. Robert SheldonThe number of staff in Her Majesty's Customs and Excise dealing with the present 12½ per cent. rate of VAT cannot be isolated from those dealing with the administration of VAT as a whole, but it has been estimated that the effort of man years involved is equivalent to about 250 staff.
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§ Mr. Fairbairnasked the Chancellor of the Exchequer what is the rate of value added tax on shooting sticks; and on what other sports equipment for striking balls value added tax is levied.
§ Mr. Robert SheldonShinty sticks and other sports equipment for striking balls are subject to the standard rate of tax of 8 per cent.