§ Mr. Ieuan Wyn JonesTo ask the Chancellor of the Exchequer if he will make a statement on the European Commission's latest proposals for imposition of VAT in circumstances currently exempt under the sixth VAT directive, and its implication for charities.
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Administration expenditure 1979–90 to 1993–94 at 1993–94 prices £'000 Inland Revenue HM Treasury Gross Receipts Net Gross Receipts Net 1979–80 Budget 1,119,064 -56,672 1,062,392 23,690 -935 22,754 Actual 1,095,171 -56,672 1,038,499 23,073 -972 22,101 1980–81 Budget 1,205,609 -58,803 1,146,806 26,817 -998 25,819 Actual 1,173,089 -47,299 1,125,790 25,315 -1,106 24,209 1981–82 Budget 1,173,955 -61,536 1,112,419 31,509 -1,410 30,099 Actual 1,123,844 -61,536 1,062,308 29,252 -1,599 27,653 1982–83 Budget 1,140,582 -59,824 1,080,757 37,221 -1,537 35,684 Actual 1,134,764 -59,824 1,074,940 36,007 -1,491 34,517 1983–84 Budget 1,338,337 -66,532 1,271,805 47,572 -1,161 46,411 Actual 1,327,700 -66,532 1,261,168 46,046 -1,317 44,730 1984–85 Budget 1,342,929 -66,873 1,276,055 48,729 -1,345 47,384 Actual 1,341,829 -66,873 1,274,956 45,661 -1,628 44,033 1985–86 Budget 1,407,281 -65,555 1,341,726 48,159 -1,489 46,670 Actual 1,407,201 -65,555 1,341,645 46,772 -1,495 45,278 1986–87 Budget 1,492,638 -67,886 1,424,751 47,936 -1,767 46,169 Actual 1,491,212 -67,886 1,423,325 45,966 -1,686 44,28
§ Mr. Heathcoat-AmoryThe latest proposals from the European Commission which would affect the exemptions in the sixth VAT directive date from July 1992. No conclusions have been reached, and any possible impact on charities would in any case by negligible. The UK's zero rates are not affected.