Value Added Tax

HC Deb 22 May 1980 vol 985 cc694-5

5. Mr. Michael McNair-Wilson

asked the Chancellor of the Exchequer if he will seek to zero-rate babies' feeding bottles for value added tax.

Mr. Lawson

No, Sir.

Mr. McNair-Wilson

Is my hon. Friend aware that by that answer he is perpetuating the concept of taxation from the cradle to the grave? Will he accept that these bottles are a necessity for families who have babies, and that to increase VAT on them, as was done in last year's Budget, is to fly in the face of our manifesto commitment not to impose VAT on family necessities?

Mr. Lawson

I thought for a moment that my hon. Friend was about to refer to taxation from the womb to the tomb. The imposition of VAT on these bottles is not an innovation. In our manifesto commitment we said that we would not remove existing exemptions, and we have not done so.

Mr. Horam

With regard to manifesto commitments, do the Government now regret increasing VAT to 15 per cent.?

Mr. Lawson

No.