HC Deb 24 March 1983 vol 39 c490W
Mr. Arnold

asked the Chancellor of the Exchequer if he will list (a) the goods and services initially exempt from value added tax which are now within the scope of the tax and (b) the goods and services initially within the scope of value-added tax which are now exempt.

Mr. Bruce-Gardyne

Some of the changes which have been made to the VAT exemption schedule since 1 April 1973 simply clarify or make minor technical amendments to existing exemptions, or provide for adjustments between exemption and zero rating. The main changes between exemption and the standard rating of supplies are as follows:

(a) Supplies initially exempt but now chargeable at the standard rate of VAT.

  • The provision of holiday accommodation in a houseboat.
  • The granting of housing, mooring and storage facilities for aircraft or ships.
  • The provision of sites or space at exhibitions or similar events.
  • The provision of facilities for the playing of a gaming machine.
  • The supply of gold coins which are legal tender in the place of issue.

(b) Supplies initially chargeable at the standard rate of VAT but now exempt

  • The provision of reinsurance by authorised insurers.
  • The provision of insurance and reinsurance by the Export Credit Guarantee Department.
  • The handling of insurance claims by authorised insurance brokers and agents.
  • Supplies of instalment credit finance under certain hire purchase, conditional sale or credit sale agreements.
  • Research by a school, university or non-profit making body.
  • Professional training by a non-profit making body.
  • Private tuition in subjects normally taught in a school or university.
  • Provision by an association of youth clubs of the facilities available to its members.
  • The provision of deputies for doctors.
  • Medical services supplied by a person who is not a registered practitioner where the services are performed or directly supervised by a person who is so registered.

In addition, the following groups of items which were regarded as outside the scope of the tax in 1973 are now categorised as exempt supplies:

  • Supplies of services to their members by trade unions and certain professional bodies.
  • Grants of the right to enter certain sporting and physical recreational competitions.

Mr. Wheeler

asked the Chancellor of the Exchequer if the European Commission has instigated infraction proceedings against Luxembourg in respect of the continued exemption of zero rating for value added tax on gold coins.

Mr. Bruce-Gardyne

I have no knowledge of any such proceedings.