§ Mr. Alfred MorrisTo ask the Chancellor of the Exchequer if he will review the proposed imposition of value added tax on membership subscription to the Royal British Legion; and if he will make a statement.
§ Mr. Heathcoat-AmoryThere is no VAT on membership subscriptions to the Royal British Legion where the subscription confers no facility or advantage for the subscriber other than the right to participate in its management or receive reports of its activities.
Customs and Excise officials are discussing with the legion its existing arrangements for accounting for VAT on the elements of subscriptions which provide entitlement to use of the social facilities of its clubs.