HC Deb 26 October 1998 vol 318 cc41-2W
Mr. Whittingdale

To ask the Chancellor of the Exchequer how many additional small businesses would become liable for VAT if the(a) registration threshold and (b) registration threshold for businesses in the service sector were set at (i) 0, (ii) £10,000, (iii) £20,000, (iv) £30,000 and (v) £40,000; and how much extra revenue would be raised as a result in each case. [56461]

Dawn Primarolo

Reducing the VAT registration threshold to nil is estimated to yield around £100 million. The other information is not available.

Mr. Whittingdale

To ask the Chancellor of the Exchequer (1) when he intends to publish the outcome of the review of the VAT registration threshold; and if he will make a statement; [56466]

(2) how many representations have been received in response to the consultation document Review of VAT Registration Threshold; and if he will make a statement. [56469]

Dawn Primarolo

As at 22 October 1998, 212 representations had been received in response to the consultation document. These representations are currently being analysed and evaluated by Customs. A report on the results will be published in due course.

Mr. Whittingdale

To ask the Chancellor of the Exchequer what rate of VAT is levied on the supply of sporting facilities by non-profit making organisations in each member state of the European Union. [56470]

Dawn Primarolo

In accordance with European law, supplies of sporting facilities by non-profit making organisations are exempt from VAT.

Mr. Whittingdale

To ask the Chancellor of the Exchequer what estimate he has made of the loss of revenue from avoidance of VAT by those supplying sporting facilities. [56471]

Dawn Primarolo

The annual revenue loss is estimated at £5 million. If unchecked, the total loss could rise to £20 million.

Mr. Whittingdale

To ask the Chancellor of the Exchequer what estimate he has made of the revenue which would be raised if the supply of sporting facilities by non-profit making organisations were made subject to VAT at the standard rate. [56472]

Dawn Primarolo

If VAT were to be charged at the standard rate of 17.5 per cent. on the supply of sporting facilities by non-profit making organisations, estimated annual revenue yield would be some £40 million.

Mr. Whittingdale

To ask the Chancellor of the Exchequer if he intends to reintroduce the VAT (Sports, Sports Competitions and Physical Education) Order 1998; and if he will make a statement. [56459]

Dawn Primarolo

An announcement will be made as soon as possible.