§ Mr. PendryTo ask the Chancellor of the Exchequer what is his estimate of the revenue likely to be generated by the imposition of VAT on non-essential public transport during the financial year beginning 1 April 1994.
§ Mr. Heathcoat-AmoryNone. The changes come into effect from 1 April 1995.
§ Mr. Barry FieldTo ask the Chancellor of the Exchequer if his proposals to extend value added tax on public transport apply to(a) boat trips on (i) inland waterways, (ii) estuaries and (iii) coastal waters, (b) private railways, (c) coach tours and (d) road trains.
§ Mr. Heathcoat-Amory[holding answer 12 December 1994]: The proposed restrictions to the VAT zero-rating for public passenger transport will not affect boat trips—including the Isle of Wight ferry—which are currently zero-rated and which take place on the open sea, inland waterways or other waters to which the general public have access. Coach tours will also be unaffected. Similarly, the VAT position of the other examples cited in the question will remain unchanged except where they are covered by admission charges to places such as theme or safari parks or working museums. In these cases, where admission charges are apportioned at present, they will become wholly liable to VAT at the standard rate.