HC Deb 15 February 1984 vol 54 cc203-4W
Mr. David Atkinson

asked the Chancellor of the Exchequer if he will take steps to zero-rate ice cream for value added tax purposes.

Mr. Hayhoe


Mr. David Atkinson

asked the Chancellor of the Exchequer what recent representations he has received from the Food and Drink Industries Council for the removal of value added tax from all foods; and if he will make a statement.

eligible for the 100 per cent. first year allowance against corporation tax for new lighting installations currently applying to pubs, discos and restaurants.

Mr. Moore

Basic lighting systems do not qualify for first year allowances as machinery or plant, but the cost of installation may rank for industrial buildings allowance if they form part of a qualifying building or structure. Specialised lighting systems may qualify as plant and machinery where they perform a specific function and are not merely part of the setting in which the trade is carried on. These conditions are of general application. As to the possibility of extending the relief, I cannot anticipate my right hon. Friend's Budget statement.