§ Mr. Bob RussellTo ask the Chancellor of the Exchequer, pursuant to his answer of 26 October 1998,Official Report, column 43, if he will permit Age Concern, Essex to defer implementing value added tax on its home support service pending the review by Her Majesty's Customs and Excise of such levies. [58089]
§ Dawn PrimaroloCustoms are now consulting interested parties to agree the circumstances in which home support services will be exempt from VAT as charity welfare services. Charities including Age Concern, Essex should not anticipate the outcome of the consultation, but where they have paid VAT on services which are subsequently determined to be exempt, they may reclaim the overpaid tax from Customs subject to the normal rules.