Mr. John D. TaylorTo ask the Chancellor of the Exchequer what is the rate of VAT in Northern Ireland for(a) gas for domestic heating and (b) the rental of the fuel tanks containing the gas; and what are the rates in Great Britain.
§ Mr. Heathcoat-AmoryThe rate of VAT applicable both to gas for domestic heating and the rental of tanks containing such gas is 8 per cent. throughout the United Kingdom.