Value Added Tax

HC Deb 03 February 1984 vol 53 cc393-4W

Mr. Spearing

asked the Chancellor of the Exchequer (1) if he will tabulate in the Official Report the harmonized value added tax base for each member state of the European Economic Community for each year since the introduction of the "own resources" systems, together with Community totals and the percentage levy for each year;

(2) what is the basis of calculation of the harmonised value added tax basis for each member state of the European Economic Community.

Mr. Ian Stewart

I shall let the hon. Member have a reply as soon as possible.