HC Deb 22 November 1983 vol 49 c86W
Mr. Rooker

asked the Chancellor of the Exchequer if he will set out in the Official Report details of where the imposition and impact of value added tax in the United Kingdom differs from European Community requirements and practice.

Mr. Hayhoe

The main European Community requirements are included in the sixth VAT directive which was implemented by United Kingdom legislation in 1977. The directive allows for considerable variations in administrative practice between member states, and it is not practicable to list these.