§ Mr. David Priceasked the Chancellor of the Exchequer what the loss in tax revenue would be if all live public performances of music, drama and ballet staged by non-profit making organisations were to be zero-rated for value added tax.
§ Mr. Peter ReesI regret that information is not available from which to make an estimate.
§ Mr. David Priceasked the Chancellor of the Exchequer what the loss in tax revenue would be if the maintenance cost of all listed buildings were to be zero-rated for value added tax.
§ Mr. Peter ReesI regret that it is not possible to make an estimate and I refer my hon. Friend to my reply to him on 19 March.—[Vol. 981, c.229.]
§ Mr. Marksasked the Chancellor of the Exchequer if he will seek to exempt from value added tax payments made by or on behalf of pupils below the compulsory school leaving age made for goods and services in connection with youth hostelling.
§ Mr. Peter ReesI shall let the hon. Member have a reply as soon as possible.
§ Mr. Dixonasked the Chancellor of the Exchequer whether, in view of the complexity of the present regulations and the confusion that exists among those directly concerned, he will hold urgent discussions with a view to introducing a general exemption on value added tax on the purchase of any item which enables a registered handicapped person to lead a normal life.
§ Mr. Peter Rees[pursuant to his reply, 16 May 1980]: No. The existing reliefs zero-rate for VAT a wide range of 42W medical, surgical and other appliances designed for the disabled. Further reliefs on the lines suggested would not be justified in the context of a broadly based tax and would be very difficult to define.