§ Mr. Dobsonasked the Chancellor of the Exchequer which registered charities pay value added tax on membership subscriptions.
§ Mr. Peter Rees[pursuant to his reply, 28 February 1980, c. 701]. I regret that this information is not readily available. Any organisation, whether or not it is a registered charity, which provides benefits to its members in return for a sub- 146W scription is in principle within the scope of VAT. In the case of certain organisations, including those with philanthropic aims, a subscription is outside the scope of the tax if its purpose it to purchase for the subscriber no more than the right to receive reports of the organisation's activities and participate in its management.
§ Mr. Cormackasked the Chancellor of the Exchequer what would be the cost of removing income tax liability from all people over 80 years.
§ Mr. Peter Rees[pursuant to his reply, 3 March 1980]: I regret that information on which to base an estimate is not centrally available.