Skip to main content

Value Added Tax

Volume 978: debated on Monday 11 February 1980

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Chancellor of the Exchequer if he has reviewed the size limits for the exemption of children's clothing and footwear from value added tax; and if he will make a statement.

I refer the hon. Member to the answer I gave on 5 February to the hon. Member for Eton and Slough (Miss Lestor).

asked the Chancellor of the Exchequer how much revenue is expected to be raised by levying value added tax on theatre tickets in the 1979–80 financial year.

Depending upon the definition of "theatre" it is estimated that VAT charged on admissions might be about £30 million in 1979–80.

asked the Chancellor of the Exchequer if he will list in the Official Report those local education authorities in England and Wales who have been adjudged liable to value added tax after and because they have ended their subsidies to their own educational school visits to their outdoor pursuit centres, separate from their school locations; and if he will make a statement.

Visits made for strictly educational purposes are not liable to value added tax provided that the charge made to pupils does not exceed the full cost. The withdrawal by a local authority of its own subsidy would not affect the VAT position so long as these conditions are fulfilled.If the hon. Member has any particular case in mind and will let me have details, I will look into it.

asked the Chancellor of the Exchequer what, for purposes of value added tax liability, is his definition of educational school visits planned by local education authorities to outdoor pursuits centres; and if he will make a statement.

Visits undertaken by local authority school parties are regarded as "educational visits" for value added tax purposes if:

  • (a) they serve a clear educational purpose related to the normal school curriculum and are not primarily of a recreational or sporting nature;
  • (b) they are adequately prepared and followed up in school;
  • (c) the pupils taking part are so far as is possible or necessary, uniform in age or ability; and
  • (d) adequate arrangements are made for the supervision of pupils by suitably qualified persons.