§ Mr. Malcolm Bruce
To ask the Chancellor of the Exchequer if he will list the categories of goods and services which currently bear value added tax at the rate of 17.5 per cent. together with the annual revenue yield from each of the listed categories. 
§ Mr. Heathcoat-Amory
[holding answer 12 June 1995]: VAT legislation does not identify separate categories of goods and services on which VAT is chargeable at 17.5 per cent. but specifies that it should be charged on any supply of goods or services in the United Kingdom made by a taxable person in the course or furtherance of a business, except for supplies of fuel and power for domestic or charity use which are chargeable at 8 per cent., and the zero rates and exemptions listed in schedules 8 and 9 to the Value Added Tax Act 1994.
It is not possible to provide figures for the revenue yield from each individual category of expenditure.