§ Mr. Scottasked the Chancellor of the Exchequer whether Great Britain's freedom to alter excise duties will be impaired as a result of the United Kingdom joining the Common Market.
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Mr. Hayboeasked the Chancellor of the Exchequer whether British membership of the European Economic Community will, apart from the requirements to harmonise on a value-added tax, impose any other restraint upon his freedom to alter indirect taxation.
§ Mr. HigginsMember States of the European Economic Community are at present free to determine and alter their individual excise duties and other forms of indirect taxation. Harmonisation in these fields is an ultimate aim but no decisions have been reached on the timing or the details of this.