§ Mr. Carmichael
To ask the Chancellor of the Exchequer when the review of Annex H of the Sixth VAT Directive will be concluded. 
§ John Healey
The review of the reduced rate provisions in Annex H of the Sixth VAT Directive will not be concluded until European Commission proposals are either accepted by all Member States, or withdrawn. We have made clear that the current proposal, which challenges a number of the UK's VAT zero rates, is unacceptable.