HC Deb 24 June 1971 vol 819 cc332-3W
Sir R. Russell

asked the Chancellor of the Exchequer what items of food are exempt from value-added tax in the European Economic Community.

Mr. Higgins

Italy has not yet introduced a V.A.T. For the other five E.E.C. countries there is no present obligation to harmonise V.A.T. rates and coverage. Each country has its own system but none of them exempts items of food.