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VAT: Local Government

Volume 487: debated on Monday 26 January 2009

To ask the Chancellor of the Exchequer what assessment he has made of the implications for his Department’s policy of the European Court of Justice ruling on value added tax liability and local authority services. (250520)

The Government are aware of only one European Court of Justice ruling on VAT liability and local authority services. This concerns off-sheet car park charges. The Government are considering the implications of the European Court of Justice ruling in this case. However, the matter has now been referred back to the High Court for judgment, and it would not be appropriate for the Government to comment while litigation is continuing.