§ Mr. FearnTo ask the Secretary of State for Employment what assessment his Department has carried out on the effect of the VAT changes introduced in the recent Budget on small privately-owned hotels and guest houses.
§ Mr. FearnTo ask the Secretary of State for Employment how many small hotels and guest houses have deregistered since 1 April 1990.
§ Mr. ForthIn the period from 1 April 1991 to 31 May 1991, there were 693 applications to deregister from hotels and residential establishments on the ground that anticipated turnover was below the value added tax threshold.