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Value Added Tax

Volume 888: debated on Thursday 13 March 1975

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asked the Chancellor of the Exchequer what has been the total cost of administering VAT since 1st April 1973 to 1st April 1974 and the period from 1st April 1974 to date.

It is estimated that the total cost of administering VAT in 1973–74 was about £35 million ; and for the year beginning 1st April 1974 will be of the order of £50 million.

asked the Chancellor of the Exchequer if, in view of the difficulties now facing the horticultural industry, he will now reconsider his decision not to zero-rate cut flowers for VAT purposes.

asked the Chancellor of the Exchequer (1) what would be the cost of zero rating for the purposes of VAT safety and lifesaving equipment used in sports and physical recreation ;(2) what would be the cost of zero rating for purposes of VAT formal courses in sport and physical recreation ;(3) what would be the cost of exempting from VAT subscriptions to sports clubs and associations.

I regret that information on which to base such an estimate is not available.

asked the Chancellor of the Exchequer what would be the total cost of removing VAT from ticket sales of professional and amateur sports other than professional football.

asked the Chancellor of the Exchequer what would be the total cost of removing VAT from sporting goods.

I regret that information is not available in this form, but it is estimated that the cost of removing VAT from sports goods including toys and games would probably be of the order of £8 million a year.

asked the Chancellor of the Exchequer what would be the total cost of relieving professional football of VAT.

asked the Chancellor of the Exchequer whether instructions issued to VAT officers are in written form ; and whether they make a clear distinction between their powers of inspection and search.

The instructions issued to all VAT officers are in written form. They specifically draw officers' attention to the clear distinction between the power to inspect premises and goods under Section 37(2) of the Finance Act 1972 and the power to search premises, which can be exercised only under a justice's warrant issued under Section 37(3).