§ Mr. GrayTo ask the Chancellor of the Exchequerwhat level of VAT is chargeable on(a) passports, (b) pet passports and (c) passports for horses. [161660]
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§ John Healey[holding answer 16 March 2004]: British Citizens' passports are issued under statute by the Passport Office. Public bodies are not engaged in business activities when they undertake their statutory duties, rendering these public services free from VAT.
Customs and Excise understand that certificates under the Pet Travel Scheme are issued by veterinary surgeons in the course of vaccinating the animal in question. Veterinary treatment is subject to 17.5 per cent. VAT.
If passports for horses are issued commercially by non-public bodies, they will also be subject to 17.5 per cent. VAT.