§ Mr. Beaumont-Darkasked the Chancellor of the Exchequer, pursuant to the answer of 15 December, Official Report, c. 536, announcing proposed changes to value added tax partial exemption rules, whether a decision has been taken on the treatment of tied premises; and when the amending regulations will be laid.
§ Mr. HayhoeConsideration of the treatment of tied premises has taken longer than expected and has delayed the laying of the amending regulations. I am now satisfied that the rentals of tied public houses and tied garages should be excluded from partial exemption calculations. The amending regulations will be laid before the House next week.