§ Mr. Hancockasked the Chancellor of the Exchequer (1) if there are currently any plans to remove value added tax on the sale of British Legion poppies;
(2) how much money has been collected from the value added tax on British Legion poppies since value added tax was introduced;
(3) if he will introduce legislation to remove value added tax from the sale of flags and emblems for charitable purposes; and if he will make a statement.
§ Mr. MooreFlags and emblems, including Remembrance Day poppies, are considered to be tokens given in recognition of a donation. Neither the giving of a token in recognition of a donation nor the donation itself is subject to value added tax.
§ Rev. Martin Smythasked the Chancellor of the Exchequer, pursuant to the answer of 11 November, Official Report, column 68, if he will specify the 92W categories covered by the term other supplies in relation to the taxation at the standard rate of human organs or tissue.
§ Mr. Moore[pursuant to the reply, 15 November 1985, c. 319]: The term "other supplies" in the answer by my hon. Friend the Minister of State of 11 November referred to any supplies of the goods concerned failing outside the conditions for exemption from VAT. Such supplies, if any, are not categorised or recorded separately.