§ Mr. WigginTo ask the Chancellor of the Exchequer what are the rates for value added tax on bloodstock in, respectively, Ireland, France and the United Kingdom; and if he has any plans for harmonisation.
§ Mrs. Gillian ShephardThe VAT rates for bloodstock in Ireland, France and the United Kingdom are respectively 2.3 per cent., 5.5 per cent. and 15 per cent. The Government do not consider that centrally determined tax rate harmonisation is either necessary or appropriate for the completion of the single market.