HC Deb 10 June 1991 vol 192 c441W
Mr. Fearn

To 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. Forth

My Department has made no such assessment.

Mr. Fearn

To ask the Secretary of State for Employment how many small hotels and guest houses have deregistered since 1 April 1990.

Mr. Forth

In 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.