§ Mr. Kilroy-Silkasked the Chancellor of the Exchequer if he will seek to exempt grave headstones from value added tax.
§ Mr. Peter ReesNo. I have no plans to extend the scope of the present exemption for the basic and essential goods and services associated with funerals.
§ Dr. Roger Thomasasked the Chancellor of the Exchequer if he will introduce a zero value added tax rating for substances used by non-Government supported pest control services, because of their value in improving the efficiency of agriculture.
§ Mr. Peter ReesNo. Those who use these substances in their business and who are registered for value added tax are able to reclaim the tax they incur.
§ Mr. Richard Wainwrightasked the Chancellor of the Exchequer what is the estimated annual loss of revenue resulting from the current exemptions of small turnover from value added tax.
§ Mr. Peter Rees[pursuant to his reply, 25 February 1980]: I refer the hon. Member to the reply given to my hon. Friend the Member for Bournemouth, East (Mr. Atkinson) on 13 November 1979.—[Vol. 973, c. 537–38.]