HC Deb 15 December 1980 vol 996 c27W
Mr. Alfred Morris

asked the Chancellor of the Exchequer if the provision of transport by a local authority to an individual disabled person or a voluntary organisation of disabled people is regarded as a business activity and thus liable for value added tax on top of any charges levied; and if he will make a statement.

Sir Geoffrey Howe

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