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Value Added Tax

Volume 887: debated on Wednesday 5 March 1975

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asked the Chancellor of the Exchequer whether he can give an assurance that, in connection with any arrangements for the harmonisation of taxes within the EEC, he will ensure that hotel accommodation and restaurant meals should be taxed at a lower rate as is already the case in many EEC countries.

Proposals in this field at present under discussion do not include the harmonisation of rates of value added tax.

asked the Chancellor of the Exchequer whether, in view of the importance to the country of the tourist trade, he will now arrange for identified sales of hotel accommodation to foreign visitors to be zero rated.

asked the Chancellor of the Exchequer what is the total cost incurred by the Customs and Excise in the collection of VAT in any one financial year.

It is estimated that the total cost of collection of VAT in 1973–74 was about £35 million.