§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will now give a full and detailed list of items which, in addition to food, newspapers and magazines, will not be liable to the imposition of the value-added tax; how this list compares with similar items in each of the countries of the Six; and to what extent, on Great Britain's entry into the European Economic Community, such value-added tax will have to be adjusted to cover the other stated items.
§ Mr. HigginsThe precise coverage of the V.A.T. is a matter for decision nearer the time of its introduction, and no comparison with Continental practice is yet possible. The E.E.C. has not yet decided on a harmonised coverage for value-added tax, and until it does Member States are free to decide on their individual coverage.