§ Mr. Robert Atkinsasked the Chancellor of the Exchequer if he will give the amount of duty payable on a bottle of wine at the present time and in 1959, 1939 and 1919.
§ Mr. Peter ReesThe amount of duty payable on a bottle of wine depends on a number of factors including the type, strength, bottle size and country of origin of the wine. Assuming imported bottles of one-sixth of a gallon, examples are:
repayments of value added tax or for the charging of interest by it on outstanding amounts of the tax. I propose, however, to review this matter.
§ Mr. Squireasked the Chancellor of the Exchequer what estimate the Government have made of the likely increase in tax evasion and cash transaction which will result from the imposition of 15 per cent. 451W VAT upon housing repair and maintenance work.
§ Mr. Peter ReesNo estimate has been made. Many of these transactions are by individuals whose turnover is below the limit for VAT registration; and these transactions are therefore not chargeable with the tax.
§ Mr. Adleyasked the Chancellor of the Exchequer if he will undertake an inquiry into arrangements whereby hotel companies selling back-to-back hotel accommodation to overseas tour operators can qualify for the reduced rate of VAT available to people renting accommodation for more than 28 days, notwithstanding the fact that the accommodation concerned is occupied by different people, rather than one individual; and if he will make a statement.
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible.
§ Mr. Ron Lewisasked the Chancellor of the Exchequer if transfer payments of VAT can be refunded to the health services.
§ Mr. Peter ReesNo.
§ Mr. Robert Taylorasked the Chancellor of the Exchequer on what grounds it has been decided to exempt summer holidaymakers from the new rates of VAT if they had previously paid a deposit but refuse the same concession to purchasers of chattels delivered on or after 18 June but for which full payment had been made in advance.
VAT rates per cent.† France … … … … 7* 17.6 33⅓‡ West Germany … … … 6 12 (6½ and 13 wef 1.7.79) live theatre performances are exempt Italy … … … … 6* 14 18 35 Netherlands … … … 4 18* Belgium … … … … 6* 16 25 Ireland … … … … 0 10* 20 35 Luxembourg … … … 5* 10 Denmark … … … … 20¼* Note: †Exports are zero rated. In addition certain member states have various temporary rates of additional rates with minimal coverage. ‡Live theatre performances of a pornographic nature are charged at 33⅓ per cent.
§ Mr. Oakesasked the Chancellor of the Exchequer what representations he has received, and from what sources, regarding the zero rating of value added tax on the repairs of historic churches and houses; and what replies he has sent.
452W
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible.
§ Mr. Adleyasked the Chancellor of the Exchequer if, in concert with the British Tourist Authority and the Office of Fair Trading, he will seek to prevent those British hotel companies which are taking advantage of the VAT regulations by charging VAT at the standard rate to tour operators and paying the lower rate to the Inland Revenue from continuing the practice; and if he will further draw the attention of the Office of Fair Trading to the practice with a view to ensuring that full refunds are made, and that legal action will be taken where appropriate.
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible
§ Mrs. Renée Shortasked the Chancellor of the Exchequer, from international sources available to him, what rate of value added tax applies to live theatre performances in France, West Germany, Italy, Holland, Belgium, Luxembourg, the Republic of Ireland and Denmark; if this is the standard rate in each case; and if not, how it compares with the current standard rate or range of rates.
§ Mr. Peter Rees, pursuant to his reply [Official Report, 25 June 1979], gave the following answer:
The range of VAT rates in each of the other EEC member States is listed below. The standard rate in each case is in italic and the rate applicable to live theatre performance is marked with an asterisk.
§ Mr. Peter Rees, pursuant to his reply [Official Report, 18 June 1979], gave the following answer:
Representations urging such zero rating have pointed to the considerable cost of such work, the financal difficulties faced 453W by those who seek to commission it, and the national interest in preserving and maintaining our architectural heritage. Most of these representations have come from private individuals; some from interested organisations.
I have noted the views expressed in these letters. I have also pointed out the problems of definition and categorisation, the nature of VAT and the assistance that the Government provide in the form of grants towards repairs to historic churches and houses.