§ Mr. FearnTo ask the Chancellor of the Exchequer if he will place in the Library the correspondence between HM Customs & Excise and the European Commission on VAT exemption for sports clubs and organisations. [123053]
§ Dawn PrimaroloCorrespondence between the Commission and British officials are not usually placed before the House. In concluding the debate on The Value82W Added Tax (Sports, Sports Competitions and Physical Education) Order 1999 in Standing Committee on 26 October 1999, I offered to keep members informed of progress made by Customs and Excise in resolving issues for commercial sports clubs arising from their VAT position under EU law. I will continue to do so.
§ Mr. FearnTo ask the Chancellor of the Exchequer what action his Department plans to take in respect of the recent Deloitte Touche report on VAT in respect of VAT levied on voluntary and community sports organisations and clubs. [123083]
§ Dawn PrimaroloIt is not clear to which report the question refers. However, non-profit making organisations and clubs do not have to levy VAT on sporting services other than those supplied to non-members.