HC Deb 25 April 1985 vol 77 cc518-9W
Mr. Peter Bruinvels

asked the Chancellor of the Exchequer what was the revenue raised in the most recent year for which figures are available through value added tax on servicing and repairs of motor cars; how this compares with the past five years; and if he will make a statement.

Mr. Hayhoe

Businesses registered for value added tax are not required to make returns of the tax charged on particular supplies of goods and services, and information of this kind is therefore not directly available. The figures are based on estimates of consumers' expenditure.

Year £ Million
1984–85 225
1983–84 210
1982–83 200
1981–82 180
1980–81 165
*1979–80 105
* The standard rate of VAT was raised from 8 per cent. to 15 per cent. from 18 June 1979.

Mr. Peter Bruinvels

asked the Chancellor of the Exchequer what was the revenue raised in the most recent year for which figures are available through value added tax on the sale of second-hand cars; how this compares with the past five years; and if he will make a statement.

Mr. Hayhoe

Businesses registered for value added tax are not required to make returns of the tax charged on particular supplies of goods and services, and information of this kind is therefore not directly available. The estimates are based on consumers' expenditure data. I regret that the data for 1979–80 are insufficiently reliable to enable an estimate to be made.

(£ million)
1984–85 150
1983–84 145
1982–83 120
1981–82 100
1980–81 85