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Volume 229: debated on Thursday 22 July 1993

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To ask the Chancellor of the Exchequer what plans he has to change the liability of VAT of amateur sports and cultural activities in the public sector.

I am discussing with my right lion. Friend the Secretary of State for National Heritage a VAT exemption for the supply of certain services by non-profit-making organisations and local authorities to persons who take part in sport or physical education. This would be a limited exemption to be introduced by Treasury order. The precise scope of the exemption would be determined after we have discussed with the representative sports bodies the services and sports to be included.We shall also be holding discussions with a view to examining the case for exempting certain cultural services and associated goods supplied by public authorities.