§ Mr. Adleyasked the Chancellor of the Exchequer if he will make a statement on proposals to harmonise within the EEC regulations relating to eligibility to rebate of value added tax on hotel accommodation charges for (a) EEC citizens in their own country, (b) EEC citizens in other EEC countries and (c) non-EEC 461W citizens in EEC countries; and if he will encourage such harmonisation.
§ Mr. Adleyasked the Chancellor of the Exchequer, pursuant to his written answer to the hon. Member for Christchurch and Lymington, 31 July, if he will now introduce value added tax refund arrangements on hotel accommodation, in accordance with the EEC eighth value added tax directive.
§ Mr. Peter ReesWe are not aware of any proposals for rebating VAT on hotel accommodation charges under EEC regulations, other than the eighth directive provisions. The United Kingdom is introducing refund arrangements in accordance with the directive with effect from 1 January 1981.
§ Mr. Adleyasked the Chancellor of the Exchequer if, pursuant to his answer to the hon. Member for Christchurch and Lymington of 31 July, Official Report, column 812, he will define the expression "specified international services" used in his answer; if he will indicate if this includes hotel accommodation; and, if so, in which countries.
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible.