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Value Added Tax

Volume 892: debated on Wednesday 21 May 1975

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asked the Chancellor of the Exchequer what estimate he has made of the amount of VAT paid by charities on their trading activities.

I regret that this information is not available. Sales of donated goods by charities established primarily for the relief of distress are, of course, zero rated for VAT.

asked the Chancellor of the Exchequer if he will recommend a means of collecting the increased rate of VAT at 25 per cent. for business providing the use of coin-operated telescopes at coastal and other sites where the present charge, including 8 per cent. VAT, is made by the insertion of a 5p coin.

It is inherently difficult for operators of coin-operated machines to take precise account of changes in their operating costs, whether these arise from tax changes or from any other source. No single method could appropriately be recommended for every case.

asked the Chancellor of the Exchequer what is the estimated revenue to be produced during a year from the increased VAT rate at 25 per cent. on coin-operated telescopes.