asked the Chancellor of the Exchequer if he has received a request from representatives of the British Canoe Union, Amateur Rowing Association and Royal Yachting Association to discuss potential exemptions from VAT for small open boats used for competitive sport.
The Amateur Rowing Association, the British Canoe Union and the Royal Yachting Association sent me a joint submission proposing the exclusion of certain kinds of boats from the scope of the 25 per cent. rate of VAT. This submission was discussed at a meeting between representatives of these bodies and officials of Customs and Excise on 2nd July and I have received a full report of that meeting.
asked the Chancellor of the Exchequer if he will now take steps to estimate the increase in VAT yield from sales of small open boats used in competitive sport.
I would refer my hon. Friend to the replies given him on 28th April and 18th June.
asked the Chancellor of the Exchequer what estimate he included in his Budget for the revenue from the extra 17 per cent. VAT charged upon boats and ancillary equipment; and what is his present estimate.
I would refer the hon. Member to the reply given to my hon. Friend the Member for Newham, South (Mr. Spearing) on 25th April. No later estimate has been made.