HC Deb 24 May 1973 vol 857 c107W
20. Miss Lestor

asked the Chancellor of the Exchequer what representations he has received since announcing his Budget proposals regarding the likely effect of the reduction in tax on confectionery and soft drinks on children's teeth.

Mr. Higgins

My right hon. Friend has received a number of representations suggesting that the zero rating of confectionery and soft drinks would lead to an increase in the incidence of dental caries.