HC Deb 25 June 1979 vol 969 cc49-51W
Mr. Skeet

asked the Chancellor of the Exchequer what would be the cost of exempting housing repairs from VAT.

Mr. Peter Rees

Information in the precise form asked for is not available but the cost of relieving from VAT repair, maintenance and decoration of buildings would be about £300 million in a full year at the new rate of VAT introduced in the Budget.

parison can however be made on the basis of the income of an average production worker. This is as follows:

Mrs. Renèe Short

asked the Chancellor of the Exchequer which EEC countries have special rates of VAT for cultural goods and services; and what items and services are so covered.

Mr. Peter Rees

I shall let the hon. Member have a reply as soon as possible.

Mrs. Renèe Short

asked 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

I shall let the hon. Member have a reply as soon as possible.

Mr. Best

asked the Chancellor of the Exchequer if he will provide a clear definition of children's clothes for the purposes of VAT stating the criteria upon which such a definition is based.

Mr. Peter Rees

Group 17 of schedule 4 to the Finance Act 1972 zero ratesarticles designed as clothing or footwear for young children and not suitable for older persons". With the exception of certain fur garments clothes may be zero rated provided that they comply with a schedule of maximum measurements and certain additional conditions concerning the way in which they are held out for sale, which are published in Her Majesty's Customs and Excise notice No. 714 (VAT: Young children's clothing and footwear). The measurements were arrived at in consultation with the trade bodies concerned and take account of the average body measurements of children up to the age at which these become indistinguishable from the measurements of a substantial number of older persons.

Dr. Roger Thomas

asked the Chancellor of the Exchequer if he will consider zero rating repairs, both materials and labour, to buildings run by well-known charities, such as Coombe-Cheshire homes for the elderly.

Mr. Peter Rees

The report of Lord Goodman's committee of inquiry into the effect of charity law and practice on voluntary organisations contained a recommendation that charities should be free to reclaim VAT in excess of £25 a year paid on their expenses. This recommendation therefore largely encompasses the specific relief suggested by the hon. Member. The Government are considering the Goodman report, and will need to look very carefully at the implications of this particular recommendation.