§ Mr. DewarTo ask the Chancellor of the Exchequer if he will publish a table, in the format of table 21.2.3 of Cm 621, analysing other current local authority expenditure consistent with table 5.8 of Cm 1520.
§ Mr. MellorData are no longer held in a form which allows separate identification of all the items set out in table 21.2.3 of the 1989 public expenditure White Paper—Cm 621. The available information is shown in the table.
(3) what are the reasons for the differing treatment for VAT purposes of individual knitting patterns and knitting patterns presented in a collection.
§ Mrs. Gillian ShephardThe law zero-rates books, booklets, brochures, pamphlets and leaflets. Knitting, patterns, including those for babywear and children's. garments, can therefore be zero-rated only if they fall to be classified under one of these headings. In the past, single or double sheet knitting patterns were accepted as qualifying for zero-rating. However, Customs and Excise have had to review this position in the light of recent decisions by the independent VAT tribunal, that
A leaflet must be limp, and generally, if not inevitably, on unlaminated paper".Having obtained legal opinion that these patterns do not in fact qualify for zero-rating, Customs have notified that they should be standard-rated with effect from 1 May 1991.