HC Deb 19 December 1990 vol 183 c177W
Mr. Parry

To ask the Chancellor of the Exchequer if he will make it his policy that the Royal National Lifeboat Institute and other registered charities will remain zero-rated for VAT.

Mrs. Gillian Shephard

Charities as such are not zero-rated, but they benefit from various VAT reliefs on certain supplies they make and on certain goods and services they buy in, which are zero-rated by virtue of their intended use. The Government oppose any proposals for the single market which would further restrict the United Kingdom's ability to use zero rates. EC decisions in tax matters require the unanimous agreement of member states, and there is no question of any unwelcome proposals being forced upon us.