Clause 94 - VAT: children's car seats
Finance Bill
11:45 am
Mr Richard Ottaway (Croydon South, Conservative)
May I make a serious point before my right hon. Friend the Member for Fylde, who has several points to make, catches your eye, Dr. Clark? [Interruption.] Does the Paymaster General wish to defer the discussion? If she does, no doubt she will let me know.
Paragraph 13 of the explanatory notes rightly states that the EC sixth VAT directive permits member states to apply a reduced rate of VAT to children's car seats. What is significant about the clause is that it does not include the Chancellor's much-heralded proposal for a 5 per cent. rate on the repair of churches. The pre-Budget report trumpeted the fact that VAT would be reduced to 5 per cent. on church renovations.