HC Deb 15 January 1981 vol 996 c584W
Mrs. Renée Short

asked the Chancellor of the Exchequer if he will allow charitable donations of goods or services to organisations for the disabled to be exempt from value added tax; and if he will make a statement.

Mr. Peter Rees

Value added tax is not chargeable on any services supplied free of charge or other consideration. Goods are not relieved of tax, if chargeable, solely because they are donated to disablement organisations. I have no plans to alter the present position. On the general position of charities under value added tax, I refer the hon. Member to the answer I gave to the right hon. Member for Manchester, Wythenshawe (Mr. Morris) on 7 November.—[Vol. 991, c.700.]