HC Deb 19 January 1987 vol 108 cc413-4W
Mr. Walters

asked the Chancellor of the Exchequer how much value added tax was collected on the sale of tomb headstones during the last year for which figures are available.

Mr. Brooke

I regret that information is not available on which to base an estimate.

Mr. Walters

asked the Chancellor of the Exchequer if he will consider reviewing the question of tax on tombstones, in view of the additional distress this may cause to bereaved relatives of the deceased.

Mr. Brooke

This has been considered on a number of occasions, but the conclusion has always been that the relief in this area should be limited to the basic cost of funerals and that it should not extend to commemorative items, the provision of which has been regarded as a matter of choice rather than necessity.

Mr. Walters

asked the Chancellor of the Exchequer what representations he has received on the classification of tomb headstones as non-essential goods and therefore liable to value added tax.

Mr. Brooke

A small number of individual letters are received each year from hon. Members and members of the public.