asked the Chancellor of the Exchequer when he expects the review by Her Majesty's Customs and Excise of the operation of value added tax relief for children's clothing to be completed.
Customs and Excise has now completed this review.
asked the Chancellor of the Exchequer if he will undertake a review of anomalies that appear in value added tax.
asked the Chancellor of the Exchequer if he will undertake a review of anomalies in the value added tax system.
I have no plans for such a review. The provision of certain reliefs from VAT has required borderlines to be drawn and I am afraid that, inevitably, these have given rise to situations which are arguably anomalous.
asked the Chancellor of the Exchequer what is the total estimated revenue which will be raised by value added tax on confectionery this year.
It is estimated that net receipts in 1979–80 of VAT charged on confectionery will be about £150 million.