§ Mr. Higginsasked the Chancellor of the Exchequer what were the dates of the invoices presented by the Post Office for deliveries of the Official Report covered by Spring Supplementary Estimates, Class XIII, Vote 22; and what were the tax points for value added tax of services and goods supplied in 1976 and subsequent years and the dates the value added tax was due and paid.
§ Sir Geoffrey Howe[pursuant to his reply, 17 March 1983, c. 239]: The sum payable by Her Majesty's Stationery Office to the Post Office in respect of deliveries of the Official Report from 1976 covered by the Spring Supplementary Estimate, Class XIII, Vote 23, was agreed as a negotiated settlement in January this year, without specific invoices being raised. No VAT is payable by Her Majesty's Stationery Office to the Post Office as postal services are an exempt supply.
But VAT at the appropriate rate is applicable to charges for services provided by Her Majesty's Stationery Office to Parliament. The sum now due has been calculated in accordance with estimates of deliveries and the rates of VAT applicable at the time.
The VAT will be accounted for and paid to Customs and Excise in the normal schedule, within one and two months respectively of the supply being brought to account.