Value Added Tax (Hansard, 10 December 1992)

§ 19. Miss Lestor
To ask the Chancellor of the Exchequer if he will exempt from value added tax all shoes and clothing bought for school children.

§ Sir John Cope
No. We agreed with other European partners in 1977 that, while we may retain those zero rates currently in force, subject to their being for clearly defined social reasons and for the benefit of the final consumer, we may neither widen their scope nor introduce new ones. Under the rates directive of 19 October 1992 the Government secured their retention.
767W

§ Mr. Hain
To ask the Chancellor of the Exchequer how many small businesses are not registered for VAT; and how many enterprises are registered.

§ Sir John Cope
Customs only has information concerning the number of businesses registered for VAT. At 30 November 1992 it was 1,643,679.

§ Mr. Hinchliffe
To ask the Chancellor of the Exchequer if he will make a statement on value added tax on domiciliary care provision.

§ Sir John Cope
I cannot add to the answers I gave to the hon. Member on this subject on 18 November 1992, at columns234–35.