§ Mrs. EwingTo ask the Chancellor of the Exchequer what is the amount of VAT illegally charged by Her Majesty's Customs and Excise on sports clubs subscriptions since 1 January 1990 which has been(a) claimed back to date by sports clubs, (b) paid back to date by sports clubs and (c) estimated in total as due back to sports clubs; and if he will provide details for (i) England, (ii) Wales and (iii) Scotland.
§ Mr. Heathcoat-AmoryCustoms and Excise estimated that repayment of VAT on sporting services in respect of the period 1 January 1990 to 31 March 1994 would amount to some £42.5 million. Between 1 April 1994 and 30 September 1994, £42 million VAT plus £5 million interest was repaid to non-profit-making organisations supplying sporting services.
To apportion this information between England, Wales and Scotland would involve disproportionate time and expense. The extent to which clubs have passed any of the repayment to their members is not a matter for the Government.