HL Deb 27 March 2000 vol 611 cc59-60WA
Baroness Miller of Chilthorne Domer

asked Her Majesty's Government:

Whether the recent Charity Tax Review has addressed the issue of VAT refunds on village and community halls. [HL1515]

Lord McIntosh of Haringey

The construction of village halls used for charitable purposes is already zero-rated for VAT. During the Review of Charity Taxation, many charities sought more VAT relief, including compensation for the irrecoverable VAT on their purchases. The Government made it clear in the consultation document issued in March 1999 that this

Employee jobs in the United Kingdom
Number (thousands) Index (1948 = 100)
1948 1948 1958 1968 1978 1988 1998
Coal Mining 794 100 98 61 37 15 2
Ports and docks 156 100 100 87 42 23 16
Railways 572 100 87 51 44 27 16
Steel production 268 100 114 123 101 37 18
Shipbuilding 245 100 88 64 60 24 8
Agriculture 784 100 74 49 47 40 40
Motor vehicle manufacture 280 100 113 169 169 39 36

Notes:

1. The figures are arranged according to the five versions of the Standard Industrial Classification in use from 1948 to date. For this reason the figures are broadly comparable but there may be some fine definitional differences in certain industries.

2. The 1988 figures are interpolations based on the 1987 and 1989 Censuses of Employment. There was no Census of Employment in 1988.

was unacceptable on the grounds of both principle and cost. The Chancellor's Budget gave tax reliefs to charities worth £400 million a year.

Baroness Miller of Chilthorne Domer

asked Her Majesty's Government:

What guidance the Treasury has given Customs and Excise on whether (and under what circumstances) village halls should be eligible for VAT refunds. [HL1516]

Lord McIntosh of Haringey

None. Guidance on VAT matters is the responsibility of the Commissioners of Customs and Excise.