HC Deb 23 January 1995 vol 253 cc19-20W
Mr. Ieuan Wyn Jones

To 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.

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-Amory

The 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.