§ Mr. Butterfill
To ask the Secretary of State for National Heritage what assessment he has made of the effect of VAT and the VAT threshold on the international competitiveness of the British tourism industry. 
§ Mr. Tom Clarke
Issues concerning VAT and the VAT threshold are the responsibility of my right hon. Friend the Chancellor of the Exchequer. I am aware of the tourism industry's concerns about VAT-related issues, as is he.