HC Deb 11 February 1982 vol 17 c474W
Mr. Cormack

asked the Chancellor of the Exchequer by how much the value added tax yield from repairs to historic buildings and monuments within the United Kingdom exceeds the grants for their repairs made by the Government or Government-assisted bodies.

Mr. Bruce-Gardyne

I shall let my hon. Friend have a reply as soon as possible.

Mr. Cormack

asked the Chancellor of the Exchequer at what level value added tax is levied on theatres, concerts and other cultural events in the other countries of the European Economic Community.

Mr. Bruce-Gardyne

The latest available information is as follows:

  • Belgium—6 per cent. (Reduced rate)
  • Denmark—22 per cent. (Standard rate)
  • France—7 per cent. (Reduced rate)
  • Germany—Exempt or 61/2 per cent. (Reduced rate)*
  • Greece—VAT not yet introduced.
  • Ireland—15 per cent. (Reduced rate)
  • Italy—8 per cent. (Reduced rate)
  • Luxembourg—5 per cent. (Reduced rate)
  • Netherlands—18 per cent. (Standard rate)

* Theatres, concerts, choirs orchestras are exempt if administered by the State or by local authorities or if organised by others but serving similar ends; otherwise they are taxable at 61/2 per cent.

Mr. Cormack

asked the Chancellor of the Exchequer what proposals for the levying of value added tax on threatres, concerts and other cultural events were promulgated in the Sixth Council Directive of 1977 "Common System of Value Added Tax: A Uniform Basis of Agreement"; and what is the present policy of Her Majesty's Government towards those proposals.

Mr. Bruce-Gardyne

The EC sixth directive on VAT provides for an exemption, at present optional, forcertain cultural services and goods closely linked thereto supplied by bodies governed by public law or by other cultural bodies recognised by the member State concerned.

It is the Government's view that a more precise definition of the activities to be covered would be required before consideration could be given to implementation of the optional exemption on a harmonised Community basis.

Mr. Cormack

asked the Chancellor of the Exchequer what is the annual yield of value added tax levied on theatres, concerts and other cultural events; and what it would be if the rate on these events and activities were reduced to (a) 8 per cent. and (b) 10 per cent.

Mr. Bruce-Gardyne

I shall let my hon. Friend have a reply as soon as possible.