§ Mrs. Renee Shortasked the Secretary of State for Education and Science what assessment he has made of the implications of the imposition of value added tax on the level of purchases of books and other publications by students.
§ Mr. Hayhoe[pursuant to his reply, 4 February 1985, c. 391]: I have been asked to reply.
These implications are among the many factors that would need careful consideration if books and other publications were to the be brought into tax.
§ Mrs. Renée Shortasked the Secretary of State for Education and Science what assessment he has made of the implications of the imposition of value added tax on books and other publications on (a) public library usage and (b) book provision.
§ Mr. Hayhoe[pursuant to his reply, 4 February 1985, c. 390–91]: I have been asked to reply.
On part (a) I would refer the hon. Member to the reply given by my hon. Friend the Parliamentary Under-Secretary of State for the Environment to the hon. Member for Cambridgeshire, North-East (Mr. Freud) on 25 October 1984 at column 658.
On part (b) of the question, representations have been made by trade and educational interests and are being carefully considered.