§ 27. Mr. Teddy Taylor
asked the Secretary of State for Energy what discussions he has had with the gas and electricity boards about the implications of the case initiated by the European Economic Community Commissioners before the European Court on their objection to the value added tax zero rating of gas and electricity; and if he will make a statement.
§ Mr. Buchanan-Smith
The gas and electricity industries have been consulted during the preparation of the United Kingdom response to the case brought by the European Community Commission to the European Court of Justice. The Government completely reject the Commission's case and will defend the issue strongly before the European Court.