HC Deb 27 February 1995 vol 255 cc397-8W
Mr. Jim Cunningham

To ask the Chancellor of the Exchequer what proposals he has for refunding VAT paid on sports supplies which have been purchased by non-profit-making sports clubs; if it is the responsibility of sports clubs to consult their members on how any refund should be used or distributed to its members; and what discussions he has had with HM Customs and Excise regarding the payment of(a) VAT and (b) VAT refunds.

Mr. Heathcoat-Amory

In June 1994 Customs and Excise invited all non-profit-making sports clubs to claim repayment of VAT on certain sporting and physical education services supplied by them to members during the period 1 January 1990 to 31 March 1994. many of the repayments have now been made. Sports supplies purchased by clubs are generally not exempt from VAT.

Whether or not sports clubs have a responsibility to consult members concerning allocation of the refunds is for the clubs and their members to determine between themselves. It is not a matter in which it would be appropriate for the Government or customs to intervene. VAT accounting arrangements fall within the statutory responsibilities of the Commissioners of Customs and Excise for managing the tax.