§ Mr. David MarshallTo ask the Secretary of State for Scotland if he will give for 1989–90, 1990–91, and 1991–92, the provision for value-added tax liability on new construction within the budgets given for capital expenditure on roads by his Department and the local authorities in Scotland in chapter 17 of "The Government's Expenditure Plans 1989–90 to 1991–92."
§ Lord James Douglas-HamiltonThe relevant provision for trunk roads is £13.9 million, £19 million and £20.7 million respectively for the years in question. Allocations to local authorities for capital expenditure on road construction do not include provision for VAT liabilities. Local authorities are able to reclaim VAT where supply is not for the purpose of business activities.