§ Mr. Wareingasked the Chancellor of the Exchequer what representations he has received on the decision io introduce value added tax on Part 1 motor cycle testing; and if he will make a statement.
§ Mr. Hayhoe[pursuant to his reply, 25 October 1984, col. 677]: I refer the hon. Member to the replies given to my hon. Friend the Member for Ashford (Mr. Speed) on 5 April at column 633 and to the hon. Member for Huddersfield (Mr. Sheerman) on 26 June at column 389. A substantial number of written representations has been made on this matter by training bodies, local authorities, organisations representing motor-cyclists and individual motor-cyclists. Although these have been most carefully considered, I can hold out no hope of changing the decision that the Part 1 motor-cycle test is in law liable to VAT.