§ Mr. Redmondasked the Chancellor of the Exchequer whether, to assist the wide variety of trade associations and interests concerned with value-added tax to understand what can be the scope and limitations of the coverage of such a tax, he will make available a comprehensive summary of the value-added tax legislation now applying in Western European countries.
§ Mr. HigginsNo. A comprehensive summary of the value-added tax legislation now applying in Western European countries, which would require much labour to produce, would be of very limited value to trade associations and other interests concerned with a value-added tax in the United Kingdom. The general scope and possible limitations of coverage of value-added tax in the United Kingdom are described in the Green Paper which will form the basis of discussions and consultations with trade associations and other interested parties.