§ 17. Mr. Tom Coxasked the Chancellor of the Exchequer what has been the number of representations he has received during the last 12 months from organisations expressing concern at the effect of value added tax on the amount charities are able to disburse to beneficiaries.
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§ Mr. MooreDuring the last 12 months my Treasury colleagues and I have received about 150 representations from individuals and organisations on this subject. My hon. Friend the Minister of State met a deputation from the Charities VAT Reform Group on 4 December.
§ 40. Mr. Foulkesasked the Chancellor of the Exchequer what proposals regarding value added tax are currently under discussion within the European Economic Community.
§ Mr. HayhoeThe European Commission has admitted proposals for the following directives on value added tax to the Council of Ministers. In all cases, explanatory memoranda have been placed in the Library of the House
A seventh directive, proposing a common system of VAT for works of art, collectors' items, antiques and used goods. (explanatory memoranda of 30 January 1978 and 30 October 1979;A twelfth directive, on expenditure which is not eligible for deduction of VAT. (explanatory memoranda of 3 March 1983 and 4 April 1984);A thirteenth directive, on arrangements for the refund of VAT to taxable persons not established in Community territory. (explanatory memorandum of 7 October 1982); A fourteenth directive, on a system for deferred payment of the tax payable on importation by taxable persons. (explanatory memorandum of 15 September 1982);A sixteenth directive, proposing a common scheme for relieving importations by private persons of used goods which have already borne VAT in their member state of origin. (explanatory memorandum of 28 September 1982);A seventeenth directive, on exemption from VAT of temporary importations of goods. (explanatory memorandum of 24 October 1984);An eighteenth directive, on the abolition of certain derogations provided for in article 28(3) of the sixth VAT Directive. (explanatory memorandum of 23 February 1985); and a nineteenth directive, to clarify certain ambiguities in the sixth VAT Directive. (explanatory memorandum of 23 February 1985). The eighteenth and nineteenth directives have not yet been discussed in the Council of Ministers.A proposed twentieth directive is also under discussion, and was the subject of an explanatory memorandum of 23 August 1984. This proposes that the machinery of VAT administration should be used by the West German authorities as a channel for the payment of a special aid to their small farmers. However this is not, properly speaking, a VAT proposal.
§ 47. Mr. Philip Oppenheimasked the Chancellor of the Exchequer if he is satisfied with the European Commission's proposals for uniform value added tax rates throughout the Community.
§ Mr. HayhoeThe European Commission has yet to make formal proposals to the Council of Ministers for common VAT rates in the Community.
§ 59. Mr. David Atkinsonasked the Chancellor of the Exchequer how many representations he has received on raising the threshold of value added tax.
§ Mr. HayhoeAbout 40 such representations have been received since the last Budget.