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Value-Added Tax

Volume 949: debated on Friday 12 May 1978

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asked the Chancellor of the Exchequer what was the estimated total amount of value-added tax raised from the sales of: (a) beds and (b) mattresses in each of the last three years for which figures are available; and if he will exempt beds and mattresses bought for National Health Service use from value-added tax.

Revenue yields of VAT on beds and mattresses are not available. It would not be practicable to exempt these goods from VAT when for NHS use, but their VAT inclusive price is taken into account in determining the DHSS Vote, on which most purchases of beds and mattresses are borne.