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Value Added Tax

Volume 984: debated on Monday 12 May 1980

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asked the Chancellor of the Exchequer whether a school journey to a youth hostel is or is not eligible for value added tax refund.

[pursuant to his reply, 8 May 1980, c. 191]: The position of a school journey to a youth hostel would depend on the same factors as for other

Allocation£5 million£8·5 million£15 million£20 million
Numbers of referralsNot known2,8343,6393,626†
Numbers of offers5947861,5941,540
Value of offers£3·8 million£5 million£12·8 million£14·69 million
* As the scheme did not begin until November 1975, the 1975–76 details have been combined with the 1976–77 figures.
† Details for the full year are not yet available. This figure is up to December 1979.
Details of the numbers of rejections are not available.