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Value Added Tax

Volume 893: debated on Monday 16 June 1975

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asked the Chancellor of the Exchequer what rate of VAT applies to aircraft tyres; and what rate to private and commercial vehicle tyres.

Supplies of aircraft tyres and of private and commercial vehicle tyres are chargeable at the 8 per cent. standard rate of VAT.

asked the Chancellor of the Exchequer what is the estimated revenue from the sales of burglar alarm equipment suitable for domestic use at the 25 per cent. rate of VAT.

asked the Chancellor of the Exchequer what are the staff numbers, annual salary costs and total costs for Customs and Excise officers involved in visiting and checking the returns of companies and other bodies responsible for the collection and payment of VAT.

asked the Chancellor of the Exchequer what criteria he employed in deciding that burglar alarms and ancilliary equipment should be charged at the 25 per cent. rate of VAT.