HL Deb 04 February 2004 vol 656 c108WA
Lord Burnham

asked Her Majesty's Government:

Whether a decision has been finalised on the application of VAT to horse passports. [HL950]

The Parliamentary Under-Secretary of State, Department for Culture, Media and Sport (Lord McIntosh of Haringey)

The issue of horse passports by a VAT-registered business in return for payment is a service that would be subject to VAT.