HC Deb 29 November 1979 vol 974 cc773-4W
Mr. Cockeram

asked the Minister of Agriculture, Fisheries and Food if he is

Member State Main rate applicable of food Other rates
Rate Coverage
Per cent. Per cent.
Belgium 6 16 Soft drinks
25 Caviar
Denmark 20.25
France 7 17.6 Certain soft drinks, margarine, confectionery
. Caviar
Germany 6.5 13 Certain shellfish and soft drinks
Ireland 0 10 Fruit juices, ice-cream, confectionery, biscuits, potato crisps and the like
Italy 6 1 Bread, flour, fresh fish and milk, pasta
3 Butter, cheese, eggs, grapes, tomato conserves, fresh and dried vegetables, rice, sugar
9 Pork
18 Beef, veal etc
35 Smoked salmon and sturgeon, caviar, truffles, confectionery containing sugar, chocolate
Luxembourg 5 2 Certain meat, dairy and bakery products
10 Margarine, confectionery, shellfish
Netherlands 4 18 Soft drinks and confectionery
United Kingdom 0 15 Ice-cream, chocolate, confectionery, biscuits, soft drinks, potato crisps and the like

In addition, all member States charge VAT on alcoholic drinks at positive rates.

Mr. Beith

asked the Chancellor of the Exchequer what representations he has received about the proposal to abandon monthly value added tax repayments; and whether he is now reconsidering the proposal in the light of its effect on working capital in industry at a time of high interest rates.

Mr. Peter Rees

Representations have been received from, or on behalf of, the

satisfied with the long-term prospects for the dairy sector of the United Kingdom agriculture industry.

Mr. Buchanan-Smith

I believe the structure and efficiency of our dairy industry provide a sound basis for its long-term future.