§ 41. Mr. Grocott
To ask the Chancellor of the Exchequer what was the total revenue from value added tax(a) in 1979 and (b) in the latest year for which figures are available.
§ 73. Mr. Atkinson
To ask the Chancellor of the Exchequer if he will make a statement on progress on his negotiations within the European Economic Community regarding the raising of the value added tax threshold.
§ Mr. Lilley
The European Parliament has given general support for the Commission's draft directive concerning388W VAT and small and medium-sized enterprises. This proposes, amongst other things, a higher optional registration threshold of 35,000 ecu (about £25,000).
§ 101. Mr. Alex Carlile
To ask the Chancellor of the Exchequer when he next intends to meet the finance Ministers of the European Economic Community to discuss the possible harmonisation of value added tax within the Community.
§ Mr. Brooke
The Community's economic policy committee is examining the Commission's proposals on the abolition of fiscal frontiers and is expected to report in March. The timetable for subsequent discussion in the Finance Ministers' Council has not yet been decided.
§ Mr. Teddy Taylor
To ask the Chancellor of the Exchequer what have been the costs sustained by the EEC Commission and the United Kingdom Government in pursuing the infraction proceedings at the European Court of Justice on the United Kingdom's value added tax zero rates; and who will be responsible for paying the costs.
§ Mr. Lilley
[holding answer 13 January 1988]: It is for the European Court to decide on the basis and responsibility for costs. Neither the costs incurred by the Commission in bringing the case nor the Government's in defending it at the European Court are at present known.