HC Deb 16 December 1994 vol 251 c842W
Mr. Michael Brown

To ask the Chancellor of the Exchequer what assessment he has made of the effect of his recent Budget statement as it applies to VAT on donkey rides on Cleethorpes beach.

Mr. Heathcoat-Amory

Since donkey rides are not a recognised form of public transport, even on Cleethorpes beach, they will continue to be subject to the standard rate of VAT.