(2) what legal advice his Department has (a) commissioned and (b) evaluated on charging back- dated value added tax on charities running leisure centres with spas and saunas;
(3) what assessment he has made of the effects of charging back-dated value added tax to charities which run leisure centres which offer spa and sauna facilities;
(4) what discussions he has had with the Secretary of State for Culture, Media and Sport on leisure centres liability for back-dated value added tax where those leisure centres allow swimmers access to saunas or spas.
There have been no recent changes to the VAT rules for supplies made by leisure centres. No estimate has been made of revenue properly due from leisure centres on charges made for use of their saunas and spas between 2005 and 2007.
HM Revenue and Customs regularly receives and evaluates legal and other advice on the administration of the VAT rules, and its statutory duties in relation to the collection of VAT that is properly due. Treasury Ministers are also in regular discussion with Ministers in other Departments on a range of issues.
I refer the hon. Member to the answer I gave on 14 March 2008, Official Report, column 722W, to my hon. Friend the Member for Eltham (Clive Efford).