HC Deb 09 July 1987 vol 119 cc253-4W
29. Mr. Geraint Howells

asked the Chancellor of the Exchequer if he has any plans to introduce value added tax on children's clothes; and if he will make a statement.

53. Mr. Wareing

asked the Chancellor of the Exchequer what plans he has for changes in the scope of value added tax.

Mr. Brooke

I refer the hon. Members to the reply I gave earlier today to the hon. Member for Clwyd, South-West (Mr. Jones).

34. Mr. Wallace

asked the Chancellor of the Exchequer if he has any plans to introduce value added tax on books; and if he will make a statement.

Mr. Brooke

My right hon. Friend has no such plans.

40. Mr. Madden

asked the Chancellor of the Exchequer what representations he has received about extensions of value added tax paid in the United Kingdom.

Mr. Brooke

My right hon. Friend received a number of representations in the run-up to the election urging him not to extend value added tax to various items currently zero-rated.

42. Mr. Alex Carlile

asked the Chancellor of the Exchequer if he will make a statement on the effect of the Civil Service dispute on value added tax refunds affecting small businesses.

50. Mrs. Gorman

asked the Chancellor of the Exchequer what steps he is taking to mitigate the effects on traders of the current value added tax dispute; and if he will make a statement.

Mr. Brooke

I refer my hon. Friend to the answer I gave my hon. Friend the Member for Ryedale (Mr. Greenway) on 2 July at column167.

46. Mr. David Nicholson

asked the Chancellor of the Exchequer how many new company value added tax registrations there were in 1986.

Mr. Baldry

askd the Chancellor of the Exchequer how many new company value added tax registrations there were in 1986.

Mr. Brooke

I refer my hon. Friend to my reply earlier today to my hon. Friend the Member for Darlington (Mr. Fallon).

47. Mr. Nicholas Brown

asked the Chancellor of the Exchequer if he will make a statement regarding the operation of recent changes in the regulations governing the collection of value added tax by the Customs and Excise.

Mr. Brooke

Regulations about the implementation of the default surcharge and the repayment supplement were effective from 1 October 1986. Their operation, together with other value added tax measures arising from the Keith Committee recommendations enacted in the 1985 Finance Act, will be reviewed before the 1988 budget. More recently, the Finance Act 1987 provided authority for schemes of cash and annual accounting. A copy of the draft regulations for the Cash Accounting scheme was placed in the Library on 24 April. Draft regulations for Annual Accounting will be provided, on the same way, closer to the mid-1988 date of introduction.