§ Mr. David Nicholson
To ask the Chancellor of the Exchequer what proposals have been made by the European Commission since 1990 to extend the coverage of the United Kingdom's VAT system; what goods and services would have been affected; and what was the United Kingdom's Government response in each case.
§ Mr. Oppenheim
No proposals have been made by the European Commission specifically to extend the coverage of the United Kingdom's VAT system. However, since 1990 the Commission has put forward a number of proposals relating to the VAT system in the European Community as a whole. The policy implications, and the Government's position, in respect of all such proposals have been fully set out in the relevant explanatory memorandums, which have been deposited in the Library of the House.