HC Deb 12 February 1985 vol 73 cc147-8W
Mrs. Renée Short

asked the Chancellor of the Exchequer what sums have been collected by the Treasury resulting from the imposition of value added tax on live theatre and music in each single year since 1979; and what considerations he has given as to its abolition.

Mr. Hayhoe

It is estimated that the revenue from VAT charged on admissions to theatres, concerts and similar live entertainment was of the order of:

£ million
1979 15
1980 25
1981 25
1982 30
1983 35
1984 35

The Government considered the VAT treatment of the theatre and other live entertainment in the context of the third report from the Education, Science and Arts Committee (published March 1982) but concluded that it would be inconsistent with their policy for the tax to introduce a special relief in this area.