§ Mr. Bill MichieTo ask the Chancellor of the Exchequer, pursuant to his answer of 22 March,Official Report, column 240, what factors led him to decide against considering relief on VAT on fuel for advice centres. [16637]
§ Mr. Heathcoat-Amory[holding answer 27 March 1995]: As a general principle, selective reliefs from VAT, such as that suggested for advice centres, would complicate the operation and administration of the VAT system; create borderlines which would be difficult to define and so become matters of ambiguity and dispute; and cause inequity of treatment. Selective reliefs of this sort are therefore an unwelcome feature of any tax system.