HC Deb 22 October 1993 vol 230 c382W
Mr. Beith

To ask the Chancellor of the Exchequer, pursuant to his answer of 22 July, to the hon. Member for Thanet, North (Mr. Gale),Official Report, column 303, whether the non-profit-making organisations to which he refers include non-profit-making private members' clubs which supply sporting and recreational services to their members; and whether club representative bodies are to be consulted about the proposed value added tax exemption.

Sir John Cope

The precise scope of the exemption has yet to be determined but it is likely to cover supplies of sporting and physical education services by non-profit-making members' clubs but not those made by proprietary clubs. Customs and Excise has issued a consultation paper and welcomes representations from any interested parties.