§ Mr. Irvingasked the Chancellor of the Exchequer what recent representations he has received from the takeaway food industry since the imposition of value added tax; and if he will make a statement.
§ Mr. BrookeI have recently met two deputations led by hon. Members to discuss the effect of VAT on takeaway food and a small number of letters has also been received.
§ Mr. Irvingasked the Chancellor of the Exchequer if he will estimate the effect of imposing value added tax on the takeaway food industry; and what has been the revenue from this taxation to the latest date for which figures are available.
§ Mr. BrookeIt is not possible to isolate and evaluate separately the effects of imposing value added tax on hot takeaway food and drink from those of other changes, such as trends in consumers' tastes, fluctuations in the price of raw materials, and the consequences of competition in the industry.
Value added tax paid in respect of that takeaway food and drink is not separately identified in Customs and Excise accounts, nor is it possible to produce a reliable estimate from consumers expenditure data, since the latest survey information relates only to 1984, when expenditure patterns were distorted by the immediate effects of imposing value added tax.