§ Mr. Amessasked the Chancellor of the Exchequer if he will list the categories of organisations qualified for nought per cent. value added tax rating on purchased equipment.
§ Mr. BrookeNo organisations enjoy blanket VAT zero-rating for purchases of equipment. A limited range of specified types of equipment may be zero-rated when supplied to certain charitable or other organisations; these are covered by groups 4, 10, 14, 15 and 16 to schedule 5 to the VAT Act 1983, as amended.
§ Mr. Amessasked the Chancellor of the Exchequer if he has any plans to reduce the purchase of equipment for hospital radio stations to nought per cent. value added tax rating; and if he will make a statement.
§ Mr. BrookeNo. The Government fully appreciate the valuable work done by the hospital broadcasting associations, but to grant relief here would make it necessary to consider similar treatment for other equally deserving organisations and would in the long run be unacceptably expensive in revenue terms.