HC Deb 20 March 1980 vol 981 cc322-3W
16. Mr. Colin Shepherd

asked the Chancellor of the Exchequer if he is satisfied with the working of the value added tax system so far as imports are concerned.

Mr. Lawson

Yes.

37. Mr. Farr

asked the Chancellor of the Exchequer if he has any proposals to change the rules under which visits by school pupils are treated for value added tax purposes.

Mr. Lawson

No. Organised school visits are relieved from value added tax only if they are undertaken for strictly educational purposes and the present rules are necessary to ensure that the relief is not extended unjustifiably.

Mr. Thompson

asked the Chancellor of the Exchequer if he will review the regulations governing exemption of value added tax on children's clothing and footwear.

Mr. Peter Rees

Customs and Excise has recently completed a review, undertaken at my request, of the operation of the zero-rating relief for young children's clothing and footwear. I shall inform the House of the Government's conclusions when our consideration of that review is complete.

Mr. Speller

asked the Chancellor of the Exchequer up to what age children are defined by Her Majesty's Customs and Excise as young for value added tax zero rating purposes; and what proportion of children below the age defined have feet larger than size 5½.

Mr. Peter Rees

I shall let my hon. Friend have a reply as soon as possible.

Mr. Thompson

asked the Chancellor of the Exchequer if he will publish estimates of value added tax income from footwear.

Mr. Peter Rees

About £175 million in a full year at the current rate of VAT.