§ Mr. Wyn Robertsasked the Chancellor of the Exchequer what representations he has received from chemists about their concern over double taxation when value-added tax is imposed on goods on which purchase tax will already have been paid; and what reply he has sent.
§ Mr. HigginsA number of representations on this subject have been received from retail chemists through hon. Members. In reply it has been pointed out that this question presents difficult issues which are still being considered. My right hon. Friend will refer to the matter in his Budget Statement in March.
§ Mr. Sheldonasked the Chancellor of the Exchequer if he will make available in the Vote Office papers on the value-added tax prepared for discussion with interested bodies.
§ Mr. HigginsNo. These papers were prepared as part of the process of consultation which began with the publication of the Green Paper. Following discussions with interested associations a number of them have become obsolescent or obsolete and it would be misleading to give them a wider circulation.