VAT (Hansard, 19 October 1994)

§ Mr. Morley
To ask the Chancellor of the Exchequer how much income was generated by VAT on zoo admission prices in each year since 1987.

§ Mr. Heathcoat-Amory
Figures are not readily available on the amount of VAT generated on zoo admission prices for each year since 1987.
It is estimated that between £5 million and £10 million was generated by VAT on zoo admission prices in 1993.

§ Mr. Morley
To ask the Chancellor of the Exchequer which EC member states(a) charges and (b) do not charge VAT on entrance to zoos.

§ Mr. Heathcoat-Amory
France, Greece, Ireland, the Netherlands, Spain and the United Kingdom all charge VAT on entrance to zoos.
Belgium, Germany, Luxembourg and Portugal charge no VAT on entrance to zoos which are either non-profit making or administered by state bodies. VAT is charged on admissions to other types of zoos.
Denmark and Italy charge no VAT on entrance to zoos.