§ 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,—
- (i) has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and
- 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.
829§ 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.
832| 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.