Value Added Tax

HC Deb 19 July 1979 vol 970 cc792-3W

23. Mr. Lennox-Boyd

asked the Chancellor of the Exchequer what representations he has received about the added financial burdens that have been placed upon the proprietors of coin operated amusement machines by the increased rate of value added tax.

Mr. Peter Rees

The British Amusement Catering Trades Association have sent a telegram pressing that the gaming machine licence duty, which affects amusement arcade operators, should be reduced to offset the increased burden of value added tax. A few letters have also been received on this matter.

39. Mrs. Renée Short

asked the Chancellor of the Exchequer if he will take steps to zero rate value added tax on tickets sold by, and materials purchased by, the live theatre.

Mr. Peter Rees

No.

42. Mr. Hardy

asked the Chancellor of the Exchequer if he will consider and respond to the letter addressed to him by Mrs. C. M. Bird of Aston, near Sheffield, concerning the imposition of value added tax on items which are not regarded as essential and its effect upon the living standards of ordinary families.

Mr. Peter Rees

Mrs. Bird's letter dated 10 July was received only on 17 July. A reply to Mrs. Bird will be sent as soon as possible.