To ask the Chancellor of the Exchequer if he will list(a) all the goods and services which are currently zero rated for value added tax purposes, and (b) all goods and services which have been granted temporary exemption from value added tax by the European Community.
§ Mr. Lilley
[holding answer 8 March 1988]: In respect of goods and services currently zero-rated for value added tax purposes, I refer the hon. Member to my answer to his question on 4 December 1987 at columns 721–24.
The sixth Council directive of 17 May 1977 allowed temporary exemption from value added tax to be afforded to certain goods and services, provided that such exemption existed in the member state concerned on 1 January 1978. These goods and services are listed in annex F of that directive.