HC Deb 05 March 1979 vol 963 cc561-2W
Mr. Roy Hughes

asked the Chancellor of the Exchequer how much value added tax was paid by the national governing bodies of sport in the last financial year; 1978–79 after payment of income tax and national insurance and the addition of child benefit or family allowances where appropriate of a single man, a married man with no children, a married man with two children between the ages of five and 11 years, and a married man with two children aged between five and 11 years and two aged between 11 and 16 years, assuming each man to have earned during each year the average earnings as at November each year; and what will be the comparable figures for 1979–80, assuming the abolition of child tax allowances, the introduction of a £4 level of child benefit in April and no other changes in tax rates or allowances.

Mr. Robert Sheldon

The figures are as follows:

and how this figure compares with the three preceding years.

Mr. Denzil Davies

I regret that this information is not available. For VAT purposes, governing bodies of sport are classified together with clubs which participate in and provide premises and facilities for all forms of physical recreation and spectator sports.