§ Mr. Deakinsasked the Chancellor of the Exchequer what plans he has to extend VAT to food, fuel, fares, rents and home ownership.
§ Mr. HigginsMy right hon. Friend has no plans to reduce the relief from VAT given to these items.
§ Mr. Brayasked the Chancellor of the Exchequer if, in the absence of positive evidence that adults purchase children's footwear and clothing other than for the use of children, he will now zero rate these commodities.
§ Mr. HigginsNo. The reasons for restricting the relief were set out in my 527W right hon. Friend's Budget Statement and they are still relevant.
§ Mr. Brayasked the Chancellor of the Exchequer what is the number of civil servants, including officers of the Customs and Excise, currently engaged in the assessment of liability and collection of VAT on children's footwear and clothing, respectively.
§ Mr. HigginsStaff of Her Majesty's Customs and Excise are the only civil servants engaged on this work. It is not possible to say how many are so employed because the same staff deal with a general range of goods and services.