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VAT waived on 'X Factor' children's charity Christmas single

George Osborne is to waive VAT on sales of this year's X Factor charity single.

"Wishing on a Star", released today, was recorded by this year's 16 finalists, with JLS and One Direction. All proceeds are going to Together for Short Lives, which provides palliative care for children with critical or terminal conditions.

Mr Osborne said he waived the VAT so that "more of the money the generous British public spend on the single will go directly to the charity".