Motor Vehicle Repairs (Hansard, 30 April 2002)

HC Deb 30 April 2002 vol 384 cc733-4W 733W

§ Mr. Stevenson
To ask the Chancellor of the Exchequer how much VAT was raised in each year since 1997 on body shop motor vehicle repairs. [53061]

§ Mr. Boateng
No such information is available.

§ Mr. Stevenson
To ask the Chancellor of the Exchequer for what reason VAT is levied on independent motor accident repair businesses for the labour element of the service; and if he will make a statement. [53062]
734W

§ Mr. Boateng
A fundamental principle of VAT is that businesses charge VAT when they supply goods and services in the UK. When a business makes a supply, VAT is due on the price it charges and that price takes account of its costs, including labour costs.