HC Deb 06 June 1972 vol 838 cc67-8W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer (1) what estimate he has made of the revenue product of 10 per cent. value added tax on food;

(2) what estimate he has made of the revenue product of value added tax on new residential accommodation;

(3) what estimate he has made of the revenue product of 10 per cent. value added tax on fuel and power;

(4) what estimate he has made of the revenue product of 10 per cent. value added tax on newspaper advertising;

(5) what estimate he has made of the revenue product of 10 per cent. value added tax on water;

(6) what estimate he has made of the revenue product of 10 per cent. value added tax on books;

(7) what estimate he has made of the revenue product of 10 per cent. value added tax on large caravans;

(8) what estimate he has made of the revenue product of 10 per cent. value added tax on building construction other than new residential accommodation;

(9)what estimate he has made of the revenue product of 10 per cent. value added tax on transport.

Mr. Higgins

Estimates of the hypothetical revenue yield of a 10 per cent. value added tax on these supplies, which are in fact to be zero-rated under Schedule 4 to the Finance Bill, were given in reply to the hon. Member for Heywood and Royton (Mr. Joel Barnett) on 9th May. No estimates have been made of the hypothetical increase in the cost of living which might occur if such supplies were to be charged with tax.—[Vol. 836, c. 326–8.]

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will publish in the Official Report the details of the promise that he gave to the National Grocers' Federation that there would be no tax on food; and when this was given.

Mr. Higgins

My right hon. Friend's proposals for relieving food of VAT were given to the House on Budget Day.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will obtain from the Community and publish in the Official Report a detailed statement giving the list of items used by the sick and physically handicapped which carry a value added tax, and the amount of tax imposed on each item in each of the counties of the Six;and how these compare with the proposals for a value added tax on such items in Great Britain.

Mr. Higgins

No. This would require a disproportionate expenditure of resources. Moreover the treatment of such items under value added tax in EEC countries depends not only on the character of the article itself but also—as in the case of the Government's proposals in the Finance Bill—on the circumstances of the supply.

Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he will give an assurance that Her Majesty's Government will veto proposals to impose value added tax on food during discussions with the European Economic Community.

Mr. Higgins

I would refer the hon. Member to my right hon. Friend's comment on this subject on 9th May during the Committee stage of the Finance Bill—[Vol. 836, c. 1154.]