§ Mr. Farrasked the Chancellor of the Exchequer if he will take steps to cease the levying by Her Majesty's Customs and Excise of value added tax on swimming lessons that are part of the school timetable.
§ Mr. Peter ReesSwimming lessons given to children by schools are relieved from value added tax in the same way as education itself, even if the lessons are charged for.
§ Mr. David Priceasked the Chancellor of the Exchequer why Chinese take-away shops are not treated for purposes of value added tax liability as the generality of cafes and restaurants.
§ Mr. Peter ReesAll cafes and restaurants are treated in the same way in regard to the liability to value added tax of their supplies. Food consumed on the premises is liable to tax at the standard rate: food taken away for consumption elsewhere is zero-rated like other food purchased for consumption at home. Crisps and similar snack foods, ice cream,802W soft drinks and confectionery are, however, liable to tax at the standard rate in all circumstances.
§ Mr. Freudasked the Chancellor of the Exchequer what has been the revenue via value added tax from the live theatre in each of the last 12 quarters.
§ Mr. Peter ReesI regret that information in the form asked for is not available. The amount of VAT charged by theatres, music halls, radio and TV services (excluding relay services), film and recording studios on goods and services supplied by them and recorded on tax returns analysed in each of the last 12 quarters was:
£ million 1977— January-March 11.4 April-June 11.2 July-September 11.9 October-December 11.5 1978— January-March 14.4 April-June 13.8 July-September 13.4 October-December 15.0 1979— January-March 10.4 April-June 12.5 July-September 22.1 October-December 33.1 In 1979 the quarterly pattern of tax returns received and analysed was distorted by industrial action.