HC Deb 13 November 1980 vol 992 c435W
Mr. Golding

asked the Chancellor of the Exchequer if he will take steps to reverse the ruling that entry fees on fishing contests shall be subject to value added tax.

Mr. Peter Rees

The ruling in question was made by the Commissioners of Customs and Excise in pursuance of their statutory duty to administer the law on value added tax and in the light of recent decisions by the independent VAT tribunals. It applies to entry fees to competitions, including fishing contests, where the organiser or promoter is a person registered or liable to be registered for the tax. I am considering the implications of this decision.

Mr. Colvin

asked the Chancellor of the Exchequer (1) what would be the cost to the Exchequer if all building repairs and maintenance were zero rated for value added tax purposes;

(2) if he will zero rate for value added tax purposes building repairs and maintenance which were deemed absolutely necessary for safety reasons;

(3) if he will carry out a review of value added tax, particularly in relation to the rate charged on building repairs and maintenance.

Mr. Peter Rees

I regret that in the time available it has not been possible to provide the information requested. I shall write to my hon. Friend.

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