HC Deb 26 February 1988 vol 128 c368W
Mr. Teddy Taylor

To ask the Prime Minister, pursuant to her answer of 16 February,Official Report, column 821, if, in the light of the decision of the European Court of Justice on 23 February on the zero rating of spectacles and hearing aids, it remains the policy of Her Majesty's Government that it will insist on the United Kingdom's rights to determine zero rating.

The Prime Minister

This particular European Court decision concerns the interpretation of the exemption provision of the EC sixth directive on value added tax, which was agreed by all member states, including the United Kingdom, in 1977, and is consequently binding. The Commission proposals advanced by Lord Cockfield are proposals only, and cannot be adopted without the unanimous agreement of all member states. We shall continue to insist on our right to retain zero rating.