§ Mr. MaudeTo ask the Chancellor of the Exchequer (1) if he will estimate the revenue from VAT on sweetened dried fruit sold as confectionery in(a) 1998–99 and (b) 1999–2000 as a result of HM Customs updating of VAT Notice 701/14 Food; [60878]
(2) how much revenue was raised from VAT charged on sweetened dried fruit sold as confectionery in (a) 1996–97 and (b) 1997–98. [60877]
§ Dawn PrimaroloThere are no actual figures on VAT receipts from dried fruits available. Using information on sales of dried fruit, HM Customs and Excise estimate the VAT on sweetened dried fruit sold as confectionery to be no more than £5 million for each year.
The updating of VAT Notice 701/14 Food has no effect on the VAT treatment of sweetened dried fruit sold specifically as confectionery.