asked the Chancellor of the Exchequer what was the estimated yield from value added tax on the sale of (a) antiques and works of art, (b) repairs to historic buildings and (c) the work of living artists during 1978–79.

I am afraid that separate information about antiques, works of art and the work of living artists is not available. Net receipts of VAT paid by antique dealers, secondhand furniture shops, picture framers and coin and stamp dealers, who are classified together for VAT were about £9·2 million. Payments by artists, sculptors, designers, writers, freelance journalists and composers were about £8 million.Information is not available from which to make art estimate of the yield from VAT on repairs to historic buildings because there is no way of distinguishing the VAT charged for repairs to such buildings from that of other building work.

asked the Chancellor of the Exchequer how many vacancies of Inland Revenue staff are currently unfilled; how many jobs will be lost by natural wastage in the current year; and whether there are any redundancies planned.

[pursuant to his reply, 12 March 1980]: At 1 February 1980 the Inland Revenue had 1,172 staff fewer than its complement. Natural wastage is currently running at an annual rate of over 9,000; there are no plans for redundancy at the present time.

asked the Chancellor of the Exchequer how many cases there have been in which value added tax appeals tribunals have awarded costs in each of the last five financial years ended 5 April 1979; what percentage such awards represent of the costs of the total appeals held by these tribunals in each of those years; and how much the average award of costs has been in each of these financial years.

I shall let my hon. Friend have a reply as soon as possible.