asked the Chancellor of the Exchequer what is the estimated cost of zero rating protective shoes.
I regret no reliable estimate can be made of the cost of zero rating protective shoes.
asked the Chancellor of the Exchequer how many of the four types of zero rated protective boots are for the use of females.
Zero rating applies to all protective boots which are manufactured to standards approved by the British Standards Institution, and are marked accordingly. These standards relate to the protective capability of the footwear only and may apply to boots worn by either sex.
asked the Chancellor of the Exchequer what representations he has received requesting that protective shoes should be zero rated; and what reply he has given.
Six letters on this subject have been received during the past 12 months. Replies have been to the effect that since such shoes are often similar in appearance to ordinary shoes and are sold at comparable prices it would be difficult to relieve them from the tax.
asked the Chancellor of the Exchequer if he will now estimate the likely increase in revenue that will accrue in respect of the increase of VAT on boats propelled by oars or paddles, and sailing boats without accommodation, respectively.
I regret that I cannot add to the replies given to my hon. Friend on 23rd April—[Vol. 890, col. 323] and 28th April—[Vol. 891, col. 65.]