asked the Chancellor of the Exchequer if, in view of continuing uncertainty as to the effects of the tax, he will prepare an explanatory statement on the effects of value-added tax and circulate it to all manufacturing and service industries.

I have noted the hon. Member's suggestion.

asked the Chancellor of the Exchequer if he will, in his examination of value-added tax, consider excluding books and equipment for the use of schools and other educational institutions from the effects of value-added tax.

My right hon. Friend announced in his Budget speech last year that books will get relief from value-added tax. We are not yet ready to announce further details of the coverage of the tax.

asked the Chancellor of the Exchequer what further representations he has now received from professional football clubs and other sports organisations concerning the effects of a proposed value-added tax; and what reply he has sent.

A number of professional football clubs and other sports organisations have sent representations to my right hon. Friend who has assured them that these will be taken into account when the time comes to take decisions about the scope of the tax.