§ Mr. BattleTo ask the Chancellor of the Exchequer whether value added tax is payable for expenditure by charities (i) on indirect publicity, such as cost of adverts and (ii) on direct publicity, such as cost of envelopes for sending educational or fund raising material to inquirers.
§ Mr. RyderPrinted media advertising supplied to charities for raising money for their work or for making known their aims and objectives is relieved of value added tax. Zero-rating also applies to envelopes and other stationery items, but only when these are printed with such fund-raising or educational publicity material.