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Value Added Tax

Volume 891: debated on Tuesday 29 April 1975

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asked the Chancellor of the Exchequer whether he proposes that the luxury 25 per cent. of VAT should apply to the generalities of antiques as opposed to those which fall within the luxury definition now drawn up.

The 25 per cent. rate—which is not a "luxury" rate—is to apply only to new and used goods, including antiques, of the kinds specified in Budget Resolution No. 16.