§ Mr. Whitlockasked the Chancellor of the Exchequer in what circumstances the sale of wheelchairs, implements and appliances designed for the disabled attract value added tax.
§ Mr. Peter ReesI will let the hon. Member have a reply as soon as possible.
§ Mr. Denis Howellasked the Chancellor of the Exchequer (1) what consultations have been held with the Sports Council and the Central Council for Physical Recreation about the proposal 654W to extend value added tax to entrance fees of all sports competitions; and what advice was received from these bodies;
(2) why it has been decided to extend the application of value added tax to entries of sports competitions; what estimate he has made of the adverse effect this will have upon such sports so far as young people and the young unemployed are concerned; and if he will list, sport by sport, and for England, Wales, Scotland and Northern Ireland, respectively, the income he expects to receive from this proposal;
(3) what consultations have been held with the Scottish Sports Council about the proposal to extend value added tax to the entrance fees for sporting events;
(4) what consultations have been held with the Northern Ireland Sports Council about the proposal to extend value added tax to the entrance fees for sporting events;
(5) what consultations have been held with the Welsh Sports Council about the proposal to extend value added tax to the entrance fees for sporting events;
(6) if he will list, region by region, the effect upon sport which the regional sports councils calculate will be the result of the proposed new imposition of value added tax upon entry to sports competitions; and what advice has been received from each of them;
(7) what is his estimate of the effect which the proposal to extend value added tax to the entrance fees for sporting events in Scotland will have on the promotion of such events, especially where they cater for young people and the young unemployed;
(8) what is his estimate of the effect which the proposal to extend value added tax to the entrance fees for sporting events in Wales will have on the promotion of such events, especially where they cater for young people and the young unemployed.
§ Mr. Peter ReesI will let the right hon. Member have a reply as soon as possible.