Written question asked by Lord Mann (Labour) on Tuesday, 31 October 2006, in the House of Commons. It was due for an answer on Monday, 6 November 2006. It was answered by Baroness Primarolo (Labour) on Tuesday, 7 November 2006 on behalf of the Treasury.

VAT

Question: To ask the Chancellor of the Exchequer what guidance was issued to those affected by the legislation in relation to trade unions on schedule 9 of the Value Added Tax Act 1994 before May 2002.

Answer: [holding answer 6 November 2006]: Guidance on the scope of the VAT exemption for subscriptions to trade unions can be found in HM Revenue and Customs Notice 701/5, ““Clubs and Associations””, published in March 2002. It is available from HMRC’s National Advice Service on 0845 010 9000 or via their website at www.hmrc.gov.uk. Previously, guidance was similarly available in VAT Notice 701/33, ““Trade unions, professional bodies and learned societies””, published in August 1997.

Secondary information