§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether, in view of the deep concern felt by the National Union of Tailoring and Garment Workers at the present rate of value added tax and its effect on the tailoring and garment industry and employment within the industry, he wall reduce or abolish value added tax on all items of clothing and the sale thereof.
§ Mr. Peter ReesNo. In the context of a broadly based tax on consumer expenditure, a relief from VAT for all items of clothing would not be justified. However, clothing—and footwear—designed for young children is already relieved from VAT.
§ Mr. Hicksasked the Chancellor of the Exchequer what is the rate of value added tax now applicable on hotel accommodation in each of the other nine European Economic Community countries.
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible.