HC Deb 17 January 1994 vol 235 c358W
Mr. Flynn

To ask the Chancellor of the Exchequer whether previous VAT zero-rated non-domestic charitable institutions will be liable for VAT from 1 April.

Sir John Cope

I assume that the hon. Member is referring to the existing VAT zero rate for fuel and power used by a charity otherwise than in the course or furtherance of a business. I confirm that the relief will not apply from 1 April 1994.