HC Deb 22 March 1995 vol 257 cc240-1W
Mr. Bill Michie

To ask the Chancellor of the Exchequer what consideration is being given to offering relief on VAT on fuel for advice centres. [14907]

Mr. Heathcoat-Amory

None.

Mr. Jim Cunningham

To ask the Chancellor of the Exchequer on which products other than fuel VAT is charged both on the product and the standing charges. [14981]

Mr. Heathcoat-Amory

Any product which is the subject of a two-part tariff is liable to VAT at the rate applying to the product. A payment as such does not have a VAT liability. A standing charge is the consideration for a past or future supply of the product.

Mr. Jim Cunningham

To ask the Chancellor of the Exchequer what assessment he has made of the effect of removing VAT on fuel in respect of standing charges. [14983]

Mr. Heathcoat-Amory

None. Standing charges are part payment for the one service—the supply of domestic gas and electricity—and as such are liable to VAT at the reduced rate of 8 per cent.

Mr. Jim Cunningham

To ask the Chancellor of the Exchequer what representations he has received against the imposition of VAT on both supply and standing charges. [14982]

Mr. Heathcoat-Amory

I have received a number of such representations from both Members and direct from the public.