§ Mr. FisherTo ask the Chancellor of the Exchequer if it is his policy that British artists appearing in Germany should be able to recover or obtain credit for value added tax imposed in Germany on taxes withheld. [7660]
§ Mr. OppenheimWhen UK artists appear in Germany an element for VAT is included in the calculation of taxes withheld there. A deduction in respect of that element may be made by UK artists in computing their income for the purposes of UK income tax.