§ Mr. BreedTo ask the Chancellor of the Exchequer what figures he collates relating to VAT raised from the sale of shooting rights; and if he will place them in the Library. [71941]
§ John HealeyVAT is charged on shooting rights sold in the course of business unless they form part of a VAT exempt freehold sale of the land over which they may be exercised. No information is collected about the amount of VAT raised from shooting rights.