§ Sir Teddy Taylor
To ask the Chancellor of the Exchequer what advice he has received from the European Commission about the levying of value added tax on food, electricity and children's clothing; what proposals the Commission has made concerning the jurisdiction of the European Court in this matter; and if he will make a statement.
§ Sir John Cope
None. All the United Kingdom's current zero rates are guaranteed by the Sixth VAT Directive which can be amended only by unanimous agreement of all member states.