asked the Chancellor of the Exchequer if he will indicate, for each EEC member country, whether, on 1st April 1977, it required trade associations to charge value added tax on subscription income.

In general, membership subscriptions paid to trade associations were taxable in EEC countries on 1st April 1977 to the extent that such organisations were regarded as being engaged in commercial or economic activities. Because of the great variety of circumstances it is not possible to give precise details for each member State of the practical effect of the tax in this field.