§ Mr. Ian TaylorTo ask the Chancellor of the Exchequer what information he has as to the practice followed in other member states of the European Community with respect to the charging of value added tax on the supply and delivery of goods and services to home carers.
§ Mrs Gillian ShephardComprehensive information would be disproportionately expensive to obtain. However, the provisions of the EC sixth VAT directive are clear on the charging of tax on the supply and delivery of goods and services, whether to home carers or others. I have no reason to believe that other member states' practices are not in conformity with EC law. If my hon. Friend has a particular case in mind, perhaps he will write to me.
§ Mr. Ian TaylorTo ask the Chancellor of the Exchequer, pursuant to his answer of 18 December 1990, what representations he has made to the EC Commission regarding the constraints of EC value added tax law with respect to the delivery of services and goods to home carers.
§ Mrs. Gillian ShephardThe United Kingdom is bound by the EC sixth directive, to which all the member states gave their assent in 1977. The Government are not in a position to challenge its legal requirements.