HC Deb 13 December 1984 vol 69 cc569-70W
30. Mr. Chris Smith

asked the Chancellor of the Exchequer what is his estimate of the impact in terms of takings and employment of the imposition of 15 per cent. value added tax on hot take-away food.

Mr. Hayhoe

The limited information so far available suggests that during the first few months of VAT on hot take-away food, the overall level of sales was slightly down on the same period in 1983. But there has been substantial real growth in the take-away food industry in recent years and this long-term trend can be expected to continue.

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