Mr. Jim Callaghanasked the Chancellor of the Exchequer if he will publish in the Official Report details of value added tax revenues from theatres, showing the sum as a percentage of total revenues for the past two years.
§ Mr. HayhoeI assume that the hon. Member is referring to VAT on tickets for admission to theatres. Information about theatres is not separately available, but it is estimated that the VAT charged on admissions to theatres, concerts and similar live entertainments was between £25 million and £30 million in each of the financial years 1981–82 and 1982–83. This was about one-fifth of 1 per cent. of total net receipts of VAT in those years.