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Value Added Tax

Volume 978: debated on Thursday 14 February 1980

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asked the Chancellor of the Exchequer if he will take steps to cease the levying by Her Majesty's Customs and Excise of value added tax on swimming lessons that are part of the school timetable.

Swimming lessons given to children by schools are relieved from value added tax in the same way as education itself, even if the lessons are charged for.

asked the Chancellor of the Exchequer why Chinese take-away shops are not treated for purposes of value added tax liability as the generality of cafes and restaurants.

All cafes and restaurants are treated in the same way in regard to the liability to value added tax of their supplies. Food consumed on the premises is liable to tax at the standard rate: food taken away for consumption elsewhere is zero-rated like other food purchased for consumption at home. Crisps and similar snack foods, ice cream, soft drinks and confectionery are, however, liable to tax at the standard rate in all circumstances.

asked the Chancellor of the Exchequer what has been the revenue via value added tax from the live theatre in each of the last 12 quarters.

I regret that information in the form asked for is not available. The amount of VAT charged by theatres, music halls, radio and TV services (excluding relay services), film and recording studios on goods and services supplied by them and recorded on tax returns analysed in each of the last 12 quarters was:

£ million
In 1979 the quarterly pattern of tax returns received and analysed was distorted by industrial action.