HC Deb 26 February 1993 vol 219 cc753-4W
Mr. Beith

To ask the Chancellor of the Exchequer what plans he has to revise VAT leaflet 701/10/85 explicitly to include printed educational matter designed to be stored on ring binder collections as one of the zero-rated items.

Sir John Cope

My right hon. Friend the Chancellor has no such plans. Revision of VAT leaflets, including VAT Leaflet 701/10/85, is a matter for the Commissioners of Customs and Excise as part of their responsibilities for care and management of the tax. I refer the right hon. Member to my reply to his other question of today's date on the VAT liability of printed educational matter.

Mr. Beith

To ask the Chancellor of the Exchequer if VAT applies to printed educational matter designed to be stored on ring binder collections; and if he will make a statement.

Sir John Cope

Collections of printed matter including that of an educational nature supplied with ring binders in their complete state are zero-rated as loose-leaf books, but the relief has not hitherto extended to such items when supplied in instalments. Customs and Excise has recently reviewed the position and now considers that such products should be within the zero rate. It has taken administrative action by extra-statutory concession to allow this.