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Value Added Tax

Volume 979: debated on Tuesday 26 February 1980

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asked the Chancellor of the Exchequer if he will seek to exempt grave headstones from value added tax.

No. I have no plans to extend the scope of the present exemption for the basic and essential goods and services associated with funerals.

asked the Chancellor of the Exchequer if he will introduce a zero value added tax rating for substances used by non-Government supported pest control services, because of their value in improving the efficiency of agriculture.

No. Those who use these substances in their business and who are registered for value added tax are able to reclaim the tax they incur.

asked the Chancellor of the Exchequer what is the estimated annual loss of revenue resulting from the current exemptions of small turnover from value added tax.

[pursuant to his reply, 25 February 1980]: I refer the hon. Member to the reply given to my hon. Friend the Member for Bournemouth, East (Mr. Atkinson) on 13 November 1979.—[Vol. 973, c. 537–38.]