§ Mr. McWilliam
To ask the Chancellor of the Exchequer if he has any intention of levying value added tax on angling rod licences; and if he will make a statement.
§ Mr. Lilley
Fishing licences, which are issued by water authorities, are not liable to VAT. It is proposed that the National Rivers Authority will take over responsibility for the issue of these licences. Their correct VAT treatment, when this happens, is currently being discussed by Customs and Excise, the Department of the Environment and MAFF.