§ Mr. Bestasked the Chancellor of the Exchequer whether any work has been done to assess the impact on low income families with children of ending the zero rating of value added tax for children's clothing and footwear.
§ Mr. HayhoeThe potential effects of VAT changes on particular groups are assessed and taken into account in any review of the scope of the tax. The Government favour a shift in the burden of taxation from taxes on earnings to taxes on spending, but we have no set views at present on how this might best be done.