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Value Added Tax (Pornographic Publications)

Volume 12: debated on Wednesday 11 November 1981

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asked the Chancellor of the Exchequer whether he will consider introducing an amendment to schedule 4, group 3 to the Finance Act 1972 to ensure that publications of a pornographic character are fully rated for value added tax.

No. I have considerable sympathy with the feeling that has prompted my hon. Friend's suggestion. I regret to say however, that in the absence of a clear and objective definition of "pornographic" in the law, it would not be a practical possibility to ensure that publications of a pornographic character are fully rated for value added tax while other publications are zero-rated.