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Volume 940: debated on Wednesday 30 November 1977

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asked the Chancellor of the Exchequer for what reasons of policy value added tax is made payable by registered charities.

Comparatively few charities engage in commercial activities to the extent which requires them to register and account for tax. Charities not registered for the tax are required to bear tax charged on their purchases of goods and services. Many charities already enjoy reliefs from the tax and further reliefs would not be justified in the context of a broadly based tax.