§ Mr. Skeetasked the Secretary of State for Industry, in the light of the computer dispute which has disrupted the presentation of quarterly telephone bills, if he will ensure that the higher rate of VAT does not attach to the earlier quarters in the current, year in the consolidated accounts which are to be sent out later in the year.
§ Mr. Peter ReesI have been asked to reply.
Quarterly telephone bills normally charge for three months rental in advance and three months calls in arrear. The Budget resolution on value added tax provides that the new rate will not be applied to telephone bills which include a rental charge for a rental quarter beginning before 1 November 1979. This should ensure that charges for calls made and other telephone services provided 10W before 18 June 1979 will not attract the 15 per cent. rate.