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Value Added Tax

Volume 897: debated on Thursday 7 August 1975

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17.

asked the Chancellor of the Exchequer if he will now zero-rate VAT on sanitary towels.

21.

asked the Chancellor of the Exchequer if he will now exempt second-hand organs from the higher rate of VAT.

My right hon. Friend has no plans to exclude second-hand electronic organs from the higher rate, but Customs and Excise have been asked to examine the case for a special scheme under which the tax would be chargeable only on the dealer's margin and not on the full resale value.

asked the Chancellor of the Exchequer if he is aware of the concern expressed by the Chartered Society of Physiotherapy regarding the 25 per cent. VAT chargeable on equipment used by physiotherapists; in view of the fact that 25 per cent. VAT charge on servicing will lead to poorer maintenance in hospitals and in private practices, if he will review the legislation on this matter; and if he will make a statement.