§ That this House takes note of European Union Document No. 11817/03, draft Council Directive amending Directive 77/388/ EEC as regards reduced rates of Value Added Tax; and supports the Government's position both that the proposals as they relate to zero rates are unacceptable in their current form and that it will not accept any proposals that would harm its social objectives or undermine the fairness of the United Kingdom's VAT system and the competitiveness of the UK economy.