§ 47. Mr. Jessel
asked the Chancellor of the Exchequer what action he intends to take relative to the proposal from the EEC Commission to apply VAT to books.
§ Mr. Higgins
The Commission's proposals make provision for the retention of all zero-rating in force in the United Kingdom on 1st July 1973, including that on books, until the Council of Ministers decides otherwise, but not later than the abolition of fiscal frontiers. Any decision by the Council of Ministers regarding harmonisation of taxation must be unanimous.