§ Mr. Austin Mitchellasked the Chancellor of the Exchequer if he will estimate the number of fish fryers 367W catering only for the out trade who will become liable for value added tax under his Budget proposals and his estimate of the further number serving meals inside as well as to take-away who will become liable on part of their business.
§ Mr. HayhoeThe information is not available, but the application of VAT at the standard rate to all supplies of hot food and drink is estimated to result in a small net reduction in the number of traders registered for VAT.