HC Deb 14 December 1984 vol 69 cc613-4W
Mr. John David Taylor

asked the Chancellor of the Exchequer what is the present rate of value added tax on children's footwear in each of the 10 member nations of the European Economic Community.

Mr. Lawson

Young children's footwear is zero rated in the United Kingdom. On the latest available information, the position in other EC countries is understood to be as follows:

Percentage
Belgium 17
Denmark 22
France 18.6
Germany 14
Ireland 0
Italy 18
Luxembourg 12
Netherlands 19

VAT has not yet been introduced in Greece.

Mr. Grylls

asked the Chancellor of the Exchequer whether he will take steps to exclude the Post Office's datapost courier service and Argonaut freight forwarding service from the exemption to the Value Added Tax (General) (Amendment) (No. 2) Regulations 1984.

Mr. Hayhoe

Amending legislation to exclude the Post Office's datapost service from the exemption will be brought before Parliament early in the new year. The Argonaut freight forwarding service, as it is understood to be currently operating, does not benefit from the exemption.

Mr. Grylls

asked the Chancellor of the Exchequer if he will list the bodies entitled to take advantage of the provisions of regulation 33 of the Value Added Tax (General) Regulations 1980, as substituted by article 6 of the Value Added Tax (General) (Amendment) (No. 2) Regulations 1984.

Mr. Hayhoe

The provisions of regulation 6 of the Value-Added Tax (General) (Amendment) (No. 2) Regulations 1984 are available to any importer who is registered for VAT.

Mr. Sayeed

asked the Chancellor of the Exchequer if he will estimate the amount of tax raised by increasing value added tax to 20 per cent. for (a) all items which currently have 15 per cent. value added tax imposed and (b) all items which currently have 15 per cent. value added tax imposed on them, except those associated with the building trade.

Mr. Hayhoe

[pursuant to his reply, 13 December 1984, c. 569]: The estimates of net additional revenue in a full-year are (a) about £4 billion and (b) about £3.8 billion. Estimate (b) assumes that professional building work or repair, maintenance or alteration continues to be taxed at 15 per cent., but that the purchase of DIY materials is taxed at 20 per cent.

Mr. Sayeed

asked the Chancellor of the Exchequer what is his estimate of the expected amount of value added tax raised in a full year on those areas of the building trade liable to value added tax at 15 per cent.

Mr. Hayhoe

[pursuant to his reply, 13 December 1984, c. 569]: A little over £600 million.