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Value Added Tax

Volume 973: debated on Thursday 8 November 1979

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asked the Chancellor of the Exchequer what discussion his Department has had with the European Commission to try to obtain a uniform system of taxation for value added tax on British bloodstock; and if he will make a statement.

As my hon. and learned Friend the Minister of State stated in his reply to the question by my right hon. Friend the Member for Taunton (Mr. du Cann) on 1 November, it is clear from letters received by my right hon. and learned Friend the Chancellor of the Exchequer from the President of the Commission and from Commissioner Burke that the Commission shares our view that certain of the French and Irish practices in regard to their VAT treatment of bloodstock and training services are not in conformity with Community VAT law. We have also been assured that the Commission's view has been conveyed to the French and Irish representatives.


asked the Chancellor of the Exchequer if he will consider making Churches and other registered charities exempt from value added tax.

No. The purely charitable and voluntary work of Churches and other charities is regarded as outside the scope of the tax and this has the same effect as exemption. There are also certain reliefs from the tax by zero-rating provisions which assist charities; but further reliefs of this kind would not be justified in the context of a broadly based tax.


asked the Chancellor of the Exchequer what is his current forecast of the yield from value added tax for 1979–80.

The Budget estimate was £8,325 million. It is not the practice to revise Budget estimates.

asked the Chancellor of the Exchequer when he proposes to raise the value added tax threshold limit to £20,000 annual turnover.