asked Her Majesty's Government:Whether the recent Charity Tax Review has addressed the issue of VAT refunds on village and community halls. [HL1515]
The construction of village halls used for charitable purposes is already zero-rated for VAT. During the Review of Charity Taxation, many charities sought more VAT relief, including compensation for the irrecoverable VAT on their purchases. The Government made it clear in the consultation document issued in March 1999 that this
| Employee jobs in the United Kingdom | |||||||
| Number (thousands) | Index (1948 = 100) | ||||||
| 1948 | 1948 | 1958 | 1968 | 1978 | 1988 | 1998 | |
| Coal Mining | 794 | 100 | 98 | 61 | 37 | 15 | 2 |
| Ports and docks | 156 | 100 | 100 | 87 | 42 | 23 | 16 |
| Railways | 572 | 100 | 87 | 51 | 44 | 27 | 16 |
| Steel production | 268 | 100 | 114 | 123 | 101 | 37 | 18 |
| Shipbuilding | 245 | 100 | 88 | 64 | 60 | 24 | 8 |
| Agriculture | 784 | 100 | 74 | 49 | 47 | 40 | 40 |
| Motor vehicle manufacture | 280 | 100 | 113 | 169 | 169 | 39 | 36 |
Notes:
1. The figures are arranged according to the five versions of the Standard Industrial Classification in use from 1948 to date. For this reason the figures are broadly comparable but there may be some fine definitional differences in certain industries.
2. The 1988 figures are interpolations based on the 1987 and 1989 Censuses of Employment. There was no Census of Employment in 1988.
was unacceptable on the grounds of both principle and cost. The Chancellor's Budget gave tax reliefs to charities worth £400 million a year.
asked Her Majesty's Government:What guidance the Treasury has given Customs and Excise on whether (and under what circumstances) village halls should be eligible for VAT refunds. [HL1516]
None. Guidance on VAT matters is the responsibility of the Commissioners of Customs and Excise.