HC Deb 05 June 1984 vol 61 cc127-8W
Mr. Madden

asked the Chancellor of the Exchequer why the West Yorkshire metropolitan county council has been notified that, as from 11 June, it will be obliged to charge value added tax on part 1 test fees to motor cyclists who are trained and tested by the council under franchise from the Department of Transport; how much value added tax revenue will be raised in west Yorkshire; and if he will make a statement.

Mr. Hayhoe

I refer the hon. Member to the reply I gave to my hon. Friend the Member for Ashford (Mr. Speed) on 5 April at column 633. The West Yorkshire metropolitan county council was notified that VAT should be charged on the part 1 motor cycle test fees from 11 June as part of a general notification to all bodies who are appointed by the Department of Transport to conduct these tests. Details of the VAT to be paid on a county basis are not readily available.