§ Sir William Clarkasked the Chancellor of the Exchequer whether he will publish the report of the review carried out by Customs and Excise of the operation of the relief from value added tax of young children's clothing and footwear.
§ Mr. Peter ReesI refer my hon. Friend to the answer I gave on Thursday 7 August to my hon. Friend the Member for Southampton, Test (Mr. Hill).
§ Miss Fookesasked the Chancellor of the Exchequer if he will seek to exempt pet foods from value added tax.
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§ Mr. Peter ReesNo. In the context of a broadly-based tax on consumer expenditure, a selective relief from VAT for pet foods would not be justified.