HC Deb 19 March 1984 vol 56 cc828-32

Motion made, and Question,

That, with respect to supplies made on or after 1st May 1984, in Schedule 5 to the Value Added Tax Act 1983, Note (3) in Group 1 (Food) shall be amended by inserting "(a)" after the word "includes" and by adding at the end "and (b) Any supply of hot food for consumption off those premises; and for the purpose of paragraph (b) above 'hot food' means food which, or any part of which,—

  1. (i) has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and
  2. is at the time of the supply above that temperature".

This Resolution shall not authorise the making of amendments that would make value added tax chargeable at a rate other than either nil or the rate specified in section 9 of the Value added Tax Act 1983.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]

put forthwith pursuant to Standing Order No. 114 (Ways and Means motions):

The House divided: Ayes 347, Noes 211.

Division No. 190] [10.30 pm
AYES
Aitken, Jonathan Dorrell, Stephen
Alison, Rt Hon Michael Douglas-Hamilton, Lord J.
Amery, Rt Hon Julian Dover, Den
Amess, David du Cann, Rt Hon Edward
Ancram, Michael Durant, Tony
Arnold, Tom Dykes, Hugh
Ashby, David Edwards, Rt Hon N. (P'broke)
Aspinwall, Jack Eggar, Tim
Atkins, Rt Hon Sir H. Emery, Sir Peter
Atkins, Robert (South Ribble) Evennett, David
Baker, Nicholas (N Dorset) Eyre, Sir Reginald
Baldry, Anthony Fairbairn, Nicholas
Banks, Robert (Harrogate) Fallon, Michael
Batiste, Spencer Favell, Anthony
Beaumont-Dark, Anthony Fenner, Mrs Peggy
Bellingham, Henry Finsberg, Sir Geoffrey
Bendall, Vivian Fletcher, Alexander
Bennett, Sir Frederic (T'bay) Fookes, Miss Janet
Benyon, William Forman, Nigel
Berry, Sir Anthony Forsyth, Michael (Stirling)
Best, Keith Forth, Eric
Bevan, David Gilroy Fowler, Rt Hon Norman
Biffen, Rt Hon John Fox, Marcus
Biggs-Davison, Sir John Franks, Cecil
Blaker, Rt Hon Sir Peter Fraser, Peter (Angus East)
Body, Richard Freeman, Roger
Bonsor, Sir Nicholas Fry, Peter
Bottomley, Peter Gale, Roger
Bowden, A. (Brighton K'to'n) Galley, Roy
Bowden, Gerald (Dulwich) Gardiner, George (Reigate)
Boyson, Dr Rhodes Gardner, Sir Edward (Fylde)
Braine, Sir Bernard Garel-Jones, Tristan
Brandon-Bravo, Martin Gilmour, Rt Hon Sir Ian
Bright, Graham Glyn, Dr Alan
Brinton, Tim Goodhart, Sir Philip
Brittan, Rt Hon Leon Goodlad, Alastair
Brooke, Hon Peter Gorst, John
Brown, M. (Brigg & Cl'thpes) Gow, Ian
Browne, John Gower, Sir Raymond
Bryan, Sir Paul Grant, Sir Anthony
Buchanan-Smith, Rt Hon A. Greenway, Harry
Buck, Sir Antony Gregory, Conal
Budgen, Nick Griffiths, E. (B'y St Edm'ds)
Bulmer, Esmond Griffiths, Peter (Portsm'th N)
Burt, Alistair Grist, Ian
Butcher, John Ground, Patrick
Butler, Hon Adam Grylls, Michael
Butterfill, John Gummer, John Selwyn
Carlisle, Kenneth (Lincoln) Hamilton, Hon A. (Epsom)
Carttiss, Michael Hamilton, Neil (Tatton)
Channon, Rt Hon Paul Hampson, Dr Keith
Chapman, Sydney Hanley, Jeremy
Chope, Christopher Hannam, John
Churchill, W. S. Hargreaves, Kenneth
Clark, Hon A. (Plym'th S'n) Harris, David
Clark, Sir W. (Croydon S) Harvey, Robert
Clarke, Rt Hon K. (Rushcliffe) Haselhurst, Alan
Clegg, Sir Walter Havers, Rt Hon Sir Michael
Cockeram, Eric Hawkins, C. (High Peak)
Conway, Derek Hawksley, Warren
Coombs, Simon Hayes, J.
Cope, John Hayhoe, Barney
Cormack, Patrick Hayward, Robert
Corrie, John Heath, Rt Hon Edward
Couchman, James Heathcoat-Amory, David
Critchley, Julian Heddle, John
Crouch, David Henderson, Barry
Dickens, Geoffrey Heseltine, Rt Hon Michael
Dicks, Terry Hickmet, Richard
Hicks, Robert Monro, Sir Hector
Higgins, Rt Hon Terence L. Montgomery, Fergus
Hind, Kenneth Moore, John
Hogg, Hon Douglas (Gr'th'm) Morris, M. (N'hampton, S)
Holland, Sir Philip (Gedling) Morrison, Hon C. (Devizes)
Holt, Richard Morrison, Hon P. (Chester)
Hooson, Tom Moynihan, Hon C.
Hordern, Peter Mudd, David
Howard, Michael Neale, Gerrard
Howarth, Alan (Stratf'd-on-A) Needham, Richard
Howarth, Gerald (Cannock) Nelson, Anthony
Howell, Rt Hon D. (G'ldford) Neubert, Michael
Howell, Ralph (N Norfolk) Newton, Tony
Hubbard-Miles, Peter Nicholls, Patrick
Hunt, David (Wirral) Normanton, Tom
Hunt, John (Ravensbourne) Norris, Steven
Hunter, Andrew Onslow, Cranley
Hurd, Rt Hon Douglas Page, John (Harrow W)
Irving, Charles Page, Richard (Herts SW)
Jackson, Robert Parkinson, Rt Hon Cecil
Jenkin, Rt Hon Patrick Parris, Matthew
Johnson-Smith, Sir Geoffrey Patten, Christopher (Bath)
Jones, Gwilym (Cardiff N) Patten, John (Oxford)
Jones, Robert (W Herts) Pawsey, James
Jopling, Rt Hon Michael Peacock, Mrs Elizabeth
Joseph, Rt Hon Sir Keith Percival, Rt Hon Sir Ian
Kellett-Bowman, Mrs Elaine Pink, R. Bonner
Kershaw, Sir Anthony Pollock, Alexander
Key, Robert Porter, Barry
King, Roger (B'ham N'field) Powell, William (Corby)
King, Rt Hon Tom Powley, John
Knight, Gregory (Derby N) Prentice, Rt Hon Reg
Knight, Mrs Jill (Edgbaston) Price, Sir David
Knowles, Michael Proctor, K. Harvey
Knox, David Pym, Rt Hon Francis
Lamont, Norman Raffan, Keith
Lang, Ian Raison, Rt Hon Timothy
Latham, Michael Rathbone, Tim
Lawrence, Ivan Rees, Rt Hon Peter (Dover)
Lawson, Rt Hon Nigel Renton, Tim
Lee, John (Pendle) Rhodes James, Robert
Leigh, Edward (Gainsbor'gh) Rhys Williams, Sir Brandon
Lennox-Boyd, Hon Mark Ridley, Rt Hon Nicholas
Lester, Jim Ridsdale, Sir Julian
Lewis, Sir Kenneth (Stamf'd) Rifkind, Malcolm
Lightbown, David Roberts, Wyn (Conwy)
Lilley, Peter Robinson, Mark (N'port W)
Lloyd, Ian (Havant) Roe, Mrs Marion
Lloyd, Peter, (Fareham) Rossi, Sir Hugh
Lord, Michael Rost, Peter
Lyell, Nicholas Rumbold, Mrs Angela
McCrindle, Robert Ryder, Richard
McCurley, Mrs Anna Sackville, Hon Thomas
Macfarlane, Neil Sainsbury, Hon Timothy
MacGregor, John St. John-Stevas, Rt Hon N.
MacKay, Andrew (Berkshire) Sayeed, Jonathan
MacKay, John (Argyll & Bute) Scott, Nicholas
Maclean, David John. Shaw, Giles (Pudsey)
McNair-Wilson, P. (New F'st) Shaw, Sir Michael (Scarb')
McQuarrie, Albert Shelton, William (Streatham)
Madel, David Shepherd, Colin (Hereford)
Major, John Shepherd, Richard (Aldridge)
Malins, Humfrey Shersby, Michael
Malone, Gerald Silvester, Fred
Maples, John Sims, Roger
Marland, Paul Skeet, T. H. H.
Marshall, Michael (Arundel) Smith, Tim (Beaconsfield)
Mates, Michael Soames, Hon Nicholas
Maude, Hon Francis Speed, Keith
Maxwell-Hyslop, Robin Speller, Tony
Mayhew, Sir Patrick Spencer, Derek
Mellor, David Spicer, Michael (S Worcs)
Merchant, Piers Stanbrook, Ivor
Meyer, Sir Anthony Stanley, John
Miller, Hal (B'grove) Steen, Anthony
Mills, Iain (Meriden) Stern, Michael
Mills, Sir Peter (West Devon) Stevens, Lewis (Nuneaton)
Miscampbell, Norman Stevens, Martin (Fulham)
Mitchell, David (NW Hants) Stewart, Allan (Eastwood)
Moate, Roger Stewart, Andrew (Sherwood)
Stewart, Ian (N Hertf'dshire) Walker, Bill (T'side N)
Stokes, John Walker, Rt Hon P. (W'cester)
Sumberg, David Wall, Sir Patrick
Tapsell, Peter Waller, Gary
Taylor, John (Solihull) Walters, Dennis
Taylor, Teddy (S'end E) Wardle, C. (Bexhill)
Tebbit, Rt Hon Norman Warren, Kenneth
Temple-Morris, Peter Watson, John
Thomas, Rt Hon Peter Wells, Bowen (Hertford)
Thompson, Donald (Calder V) Wells, John (Maidstone)
Thompson, Patrick (N'ich N) Wheeler, John
Thome, Neil (Ilford S) Whitfield, John
Thornton, Malcolm Whitney, Raymond
Thurnham, Peter Wiggin, Jerry
Townend, John (Bridlington) Winterton, Mrs Ann
Townsend, Cyril D. (B'heath) Winterton, Nicholas
Tracey, Richard Wolfson, Mark
Trippier, David Wood, Timothy
Trotter, Neville Woodcock, Michael
Twinn, Dr Ian Yeo, Tim
Van Straubenzee, Sir W. Young, Sir George (Acton)
Vaughan, Sir Gerard Younger, Rt Hon George
Viggers, Peter
Waddington, David Tellers for the Ayes:
Wakeham, Rt Hon John Mr. Carol Mather and
Waldegrave, Hon William Mr. Robert Boscawen.
Walden, George
NOES
Abse, Leo Cunliffe, Lawrence
Adams, Allen (Paisley N) Cunningham, Dr John
Alton, David Davies, Rt Hon Denzil (L'lli)
Anderson, Donald Davies, Ronald (Caerphilly)
Archer, Rt Hon Peter Davis, Terry (B'ham, H'ge H'l)
Ashdown, Paddy Deakins, Eric
Ashley, Rt Hon Jack Dewar, Donald
Ashton, Joe Dixon, Donald
Atkinson, N. (Tottenham) Dormand, Jack
Bagier, Gordon A. T. Douglas, Dick
Banks, Tony (Newham NW) Dubs, Alfred
Barnett, Guy Duffy, A. E. P.
Barron, Kevin Dunwoody, Hon Mrs G.
Beckett, Mrs Margaret Eadie, Alex
Beggs, Roy Eastham, Ken
Bell, Stuart Ellis, Raymond
Benn, Tony Evans, John (St. Helens N)
Bennett, A. (Dent'n & Red'sh) Fatchett, Derek
Bermingham, Gerald Field, Frank (Birkenhead)
Bidwell, Sydney Fields, T. (L'pool Broad Gn)
Blair, Anthony Fisher, Mark
Boothroyd, Miss Betty Flannery, Martin
Boyes, Roland Foot, Rt Hon Michael
Bray, Dr Jeremy Forrester, John
Brown, Gordon (D'f'mline E) Forsythe, Clifford (S Antrim)
Brown, Hugh D. (Provan) Foster, Derek
Brown, R. (N'c'tle-u-Tyne N) Fraser, J. (Norwood)
Bruce, Malcolm Freeson, Rt Hon Reginald
Buchan, Norman Freud, Clement
Caborn, Richard George, Bruce
Callaghan, Jim (Heyw'd & M) Gilbert, Rt Hon Dr John
Campbell, Ian Godman, Dr Norman
Campbell-Savours, Dale Golding, John
Canavan, Dennis Gould, Bryan
Carlile, Alexander (Montg'y) Gourlay, Harry
Carter-Jones, Lewis Hamilton, James (M'well N)
Cartwright, John Hamilton, W. W. (Central Fife)
Clay, Robert Hardy, Peter
Cocks, Rt Hon M. (Bristol S.) Harman, Ms Harriet
Cohen, Harry Harrison, Rt Hon Walter
Coleman, Donald Hart, Rt Hon Dame Judith
Concannon, Rt Hon J. D. Haynes, Frank
Conlan, Bernard Healey, Rt Hon Denis
Cook, Frank (Stockton North) Heffer, Eric S.
Cook, Robin F. (Livingston) Hogg, N. (C'nauld & Kilsyth)
Corbett, Robin Holland, Stuart (Vauxhall)
Corbyn, Jeremy Home Robertson, John
Cowans, Harry Howell, Rt Hon D. (S'heath)
Cox, Thomas (Tooting) Howells, Geraint
Craigen, J. M. Hoyle, Douglas
Crowther, Stan Hughes, Dr. Mark (Durham)
Hughes, Robert (Aberdeen N) Pike, Peter
Hughes, Roy (Newport East) Powell, Rt Hon J. E. (S Down)
Hughes, Sean (Knowsley S) Powell, Raymond (Ogmore)
Hughes, Simon (Southwark) Prescott, John
Janner, Hon Greville Radice, Giles
Jenkins, Rt Hon Roy (Hillh'd) Rees, Rt Hon M. (Leeds S)
John, Brynmor Richardson, Ms Jo
Jones, Barry (Alyn & Deeside) Robinson, P. (Belfast E)
Kaufman, Rt Hon Gerald Rogers, Allan
Kennedy, Charles Rooker, J. W.
Kilroy-Silk, Robert Ross, Ernest (Dundee W)
Kirkwood, Archibald Ross, Wm. (Londonderry)
Lambie, David Rowlands, Ted
Lamond, James Ryman, John
Leadbitter, Ted Sedgemore, Brian
Leighton, Ronald Sheerman, Barry
Lewis, Ron (Carlisle) Sheldon, Rt Hon R.
Lewis, Terence (Worsley) Shore, Rt Hon Peter
Litherland, Robert Short, Mrs (W'hampt'n NE)
Lloyd, Tony (Stretford) Skinner, Dennis
Lofthouse, Geoffrey Smith, C.(Isl'ton S & F'bury)
Loyden, Edward Smith, Cyril (Rochdale)
McCartney, Hugh Smith, Rt Hon J. (M'kl'ds E)
McCrea, Rev William Smyth, Rev W. M. (Belfast S)
McDonald, Dr Oonagh Soley, Clive
McKelvey, William Spearing, Nigel
Mackenzie, Rt Hon Gregor Steel, Rt Hon David
Maclennan, Robert Stewart, Rt Hon D. (W Isles)
McWilliam, John Stott, Roger
Madden, Max Strang, Gavin
Maginnis, Ken Straw, Jack
Marek, Dr John Taylor, Rt Hon John David
Marshall, David (Shettleston) Thomas, Dafydd (Merioneth)
Martin, Michael Thomas, Dr R. (Carmarthen)
Mason, Rt Hon Roy Thompson, J. (Wansbeck)
Maxton, John Thorne, Stan (Preston)
Maynard, Miss Joan Tinn, James
Meacher, Michael Torney, Tom
Meadowcroft, Michael Wainwright, R.
Michie, William Walker, Cecil (Belfast N)
Mikardo, Ian Wallace, James
Millan, Rt Hon Bruce Wardell, Gareth (Gower)
Miller, Dr M. S. (E Kilbride) Wareing, Robert
Molyneaux, Rt Hon James Weetch, Ken
Morris, Rt Hon A. (W'shawe) Welsh, Michael
Morris, Rt Hon J. (Aberavon) White, James
Nellist, David Wigley, Dafydd
Nicholson, J. Williams, Rt Hon A.
Oakes, Rt Hon Gordon Wilson, Gordon
O'Brien, William Winnick, David
O'Neill, Martin Wrigglesworth, Ian
Orme, Rt Hon Stanley Young, David (Bolton SE)
Owen, Rt Hon Dr David
Park, George Tellers for the Noes:
Patchett, Terry Mr. Austin Mitchell and
Pendry, Tom Mr. Allen McKay.
Penhaligon, David

Question accordingly agreed to.