§ Mrs. GillanTo ask the Chancellor of the Exchequer if Customs and Excise have resolved the position over who is exempt from registration for VAT on subscription cheques for golf clubs and sports clubs; and if he will make a statement.
§ Sir John CopeCustoms and Excise are currently considering the responses to their consultation paper on the scope of the VAT exemption for sporting services supplied by non-profit-making clubs and local authorities. In response to requests they will be holding further consultations about the detailed effects. I hope to make a further announcement in the new year.